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Harare High Court
BERNCORN (PVT) LTD T/A TWO KEYS TRANSPORT v ZIMBABWE REVENUE AUTHORITY
HH 42/10
Case Details
Court
Harare High Court
Date
3 March 2010
Citation
HH 42/10
Neutral Citation
[2010] ZWHH 42
Outcome
unknown
Case Type
Application
Bench
Presiding
CHATUKUTA J
Full Bench
CHATUKUTA J
Areas of Law
Administrative lawTax lawCustoms and excise
Keywords
foreign currency accountauthorized dealercustoms dutyluxury itemsnotice requirements
Tags
customs dutyforeign currencyimport dutyluxury items
legislation
Statutes Cited
- Customs and Excise Act
- State Liabilities Act
ai analysis
Case Summary
Key Issues
- {"issue_text":"Whether applicant's failure to give 60 days notice under section 196 should be condoned","issue_type":"procedural","dispositive":"no","related_facts":"Applicant conceded no notice given; respondent filed plea and heads of argument timeously"}
- {"issue_text":"Whether funds in foreign currency account were \"obtained\" through authorized dealer for purposes of SI 80A exemption","issue_type":"law","dispositive":"yes","related_facts":"Applicant used existing foreign currency account funds; obtained Reserve Bank approval"}
- {"issue_text":"Whether duty must be paid in foreign currency or local currency","issue_type":"law","dispositive":"yes","related_facts":"Applicant tendered local currency; respondent demanded foreign currency; multicurrency regime in effect"}
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background
Facts of the Case
Background
The applicant, a haulage company, imported a Mercedes Benz ML 320 using funds from its foreign currency account after obtaining Reserve Bank approval. The respondent (ZIMRA) seized the vehicle demanding duty payment in foreign currency, refusing local currency payment. The applicant challenged this demand.
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