Zimbabwe Platinum Mines (Pvt) Ltd v The Zimbabwe Revenue Authority (ZIMRA) and The Commissioner General of the Zimbabwe Revenue Authority

Key Issues

• {"issue_text":"Whether the rebates provided for under s 138 of the Regulations are independent of the rebates provided for under clause 8.1 of the Mining Agreement.","issue_type":"law","dispositive":"yes"}
• {"issue_text":"Whether the applicant is entitled to apply for and be granted rebates under s 138 of the Regulations notwithstanding the expiry of the five-year period set out in clause 8.1 of the Mining Agreement.","issue_type":"law","dispositive":"yes"}
• {"issue_text":"Whether the applicant was entitled to all the rebates it applied for under sections 138 and 144 of the Regulations between 2009 and 2013.","issue_type":"law","dispositive":"yes"}
• {"issue_text":"Whether all the special warrants issued by the respondents in respect of the rebates granted between 2009 and 2013 are invalid.","issue_type":"law","dispositive":"yes"}
• {"issue_text":"Whether the second respondent has power to impose a fine where a contravention of the Customs and Excise Act has not been admitted.","issue_type":"law","dispositive":"yes"}
• {"issue_text":"Whether the respondents can only recover the customs duties which they believe were wrongly rebated, any interest thereon through the institution of court proceedings.","issue_type":"law","dispositive":"yes"}

Background