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Harare High Court
Civil Aviation Authority of Zimbabwe v Combine Cargo (Private) Limited and Zimbabwe Revenue Authority
HH 817-18
Case Details
Court
Harare High Court
Date
19 December 2018
Citation
HH 817-18
Neutral Citation
[2018] ZWHH 817
Outcome
unknown
Case Type
Application
Bench
Presiding
TAGU J
Full Bench
TAGU J
Areas of Law
Commercial LawCustoms and Excise Law
Keywords
customs dutyclearing agentprepayment accountgarnishmentabsolution from instance
Tags
customs dutyclearing agentsgarnishmentabsolution from instance
legislation
Statutes Cited
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ai analysis
Case Summary
Key Issues
- {"issue_text":"Whether the first defendant proved it paid the requisite duty to the second defendant","issue_type":"fact","dispositive":"yes","related_facts":"Payment of US$139,189.39 to first defendant; ZIMRA's claim of outstanding duty; Garnishment of plaintiff"}
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background
Facts of the Case
Background
The plaintiff paid Combine Cargo (Private) Limited US$139,189.39 to clear goods with ZIMRA. In 2011, ZIMRA claimed the customs duty was outstanding and garnished the plaintiff in 2014 for the same amount. The plaintiff sued both defendants. At trial, the only issue was whether Combine Cargo paid the duty to ZIMRA.
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