State Liabilities ActCustoms and Excise ActReview proceedingsCivil proceedingsNotice requirementsZIMRA
Tags
Customs and ExciseState Liabilities ActReview proceedingsPreliminary objection
legislation
Statutes Cited
Customs and Excise Act
State Liabilities Act
ai analysis
Case Summary
Key Issues
{"issue_text":"Whether the application for review before the court a quo was subject to the provisions of s 196 of the Customs and Excise Act","issue_type":"procedural","dispositive":"yes","related_facts":"The nature of review proceedings and whether they constitute \"civil proceedings\""}
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background
Facts of the Case
Background
Quest Motor Manufacturing, a registered assembler of motor vehicles, imported Toyota Hilux Revo Double Cab vehicles in semi-knocked down (SKD) kit form. ZIMRA initially approved the importation under suspended duty but later reversed this decision, demanding full import duty. The company's appeals to ZIMRA officials were dismissed. The company then filed an application for review in the High Court, but this was dismissed on a preliminary point regarding failure to give proper notice under the State Liabilities Act and Customs and Excise Act.
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