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Harare High Court
Kennedy Masvikeni v Zimbabwe Revenue Authority
HH 492-24
Case Details
Court
Harare High Court
Date
30 October 2024
Citation
HH 492-24
Neutral Citation
[2024] ZWHH 492
Outcome
unknown
Case Type
Application
Bench
Presiding
Deme J
Full Bench
Deme J
Areas of Law
Administrative LawTax LawCustoms and Excise Law
Keywords
duty rebatereturning resident40 ft containercommercial useprescriptioncondonation
Tags
customs and exciseduty rebateprescriptioncondonation
legislation
Statutes Cited
- Customs and Excise Act
- Customs and Excise Act
- State Liabilities Act
ai analysis
Case Summary
Key Issues
- {"issue_text":"Whether the application for condonation should be granted when the main application would fail due to prescription","issue_type":"procedural","dispositive":"yes","related_facts":"Application filed 23 February 2022, prescriptive period expired 9 February 2022"}
- {"issue_text":"When did the 8-month prescriptive period begin to run","issue_type":"mixed","dispositive":"yes","related_facts":"Commissioner General's decision 26 May 2021, applicant received 9 June 2021"}
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background
Facts of the Case
Background
The applicant, a Zimbabwean citizen returning from UAE, sought condonation for late filing of review application challenging denial of duty rebate on 40 ft container. The container was deemed commercial by Zimbabwe Revenue Authority. Application filed after 8-month prescriptive period expired.
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