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DAGS TRADING (PVT) LTD v REGIONAL MANAGER, ZIMBABWE REVENUE AUTHORITY BEITBRIDGE & ORS 2019 (3) ZLR 817 (H)

2019 (3) ZLR p817

Citation

2019 (3) ZLR 817 (H)

Case No

Judgment No. HH-685-19

Court

High Court, Harare

Judge

Chikowero J

Heard

2 October 2019

Judgment

23 October 2019

Counsel

F Musakana, for the applicant
Ms E Bishi, for the first, second and third respondents
No appearance for fourth respondent

Case Type

Review application

Annotations

Flynote

Administrative law – administrative authority's duty to act lawfully, reasonably and fairly – duty to hear affected party before taking action – failure to do so a breach of natural justice

Customs and excise – import duty – exemption from import duty for goods passing through the country – customs clearance agent standing surety for payment of duty – liability of clearing agent for duty and penalty when goods purportedly en route to another country remain in Zimbabwe

Practice and procedure – review – administrative action – procedures that may be used

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