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Harare High Court

Rebecca Jane Maloney and Michael Drew Maloney v Zimbabwe Revenue Authority and Principal Director of Immigration and Registrar General of Citizenship and Minister of Home Affairs

HH 218-17

Case Details

Court
Harare High Court
Date
31 March 2017
Citation
HH 218-17
Neutral Citation
[2017] ZWHH 218
Outcome
unknown
Case Type
Urgent Application

Bench

Presiding
MUSAKWA J
Full Bench
MUSAKWA J
Areas of Law
Administrative lawCustoms and excise lawConstitutional law
Keywords
immigrant's rebatetemporary import permitcustoms dutycitizenship rightsurgent relief
Tags
customs rebateimmigration statusurgent application
legislation
Statutes Cited
  • Customs and Excise Act
  • Customs and Excise Act
  • Customs and Excise Act
  • Customs and Excise Act
  • Customs and Excise Act
  • Constitution of Zimbabwe
  • Administrative Justice Act
ai analysis
Case Summary

Key Issues

  • {"issue_text":"Whether the application qualifies to be heard on an urgent basis","issue_type":"procedural","dispositive":"yes","related_facts":"Appeal pending since 8 March 2017, no evidence of irreparable harm"}
  • {"issue_text":"Whether applicants have exhausted internal remedies","issue_type":"procedural","dispositive":"no","related_facts":"Appeal lodged with Acting Commissioner General still pending"}
  • {"issue_text":"Whether there is irreparable harm to justify urgency","issue_type":"procedural","dispositive":"no","related_facts":"Duty can be refunded if erroneously assessed"}
This summary was generated by AI. Use Zalari to read the full judgment.
background
Facts of the Case

Background

The applicants, a married couple claiming Zimbabwean citizenship by birth, sought urgent interim relief after Zimbabwe Revenue Authority (ZIMRA) denied them immigrant's rebate on a Toyota Land Cruiser vehicle imported from Malawi, demanded payment of US$27,593.28 duty, and seized related documents. The first applicant had imported the vehicle under a Temporary Import Permit and claimed entitlement to immigrant's rebate as a returning resident.
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