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High Court of Malawi Revenue Division - 2021

3 judgments
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3 judgments
October 2021
State v Commissioner General of Malawi Revenue Authourity and Another Exparte Madise (Judicial Review Cause 1 of 2020) [2021] MWHCRev 3 (7 October 2021)
Whether the Commissioner General is a necessary party to judicial review of his refusal to allow duty‑free vehicle disposal.
  • Judicial review — decision by Commissioner General of revenue authority refusing duty‑free disposal of vehicle — whether Commissioner is proper and necessary party — Order 6 r.8 (CPR) — Order 20 r.1(b)(iii) (judicial review jurisdiction) — interpretation and application of Customs Procedure Code.
7 October 2021
S v Commissioner of the Malawi Revenue Authority ; ex parte Saidi and Gwaza (Judicial Review 7 of 2020) [2021] MWHCRev 2 (7 October 2021)
Payment of an importer's fine does not entitle the claimant to release of a seized vehicle.
  • Customs law — seizure of conveyances — conveying smuggled goods — separate offences for importer and transporter — s.137(2) reasonable precautions defence — s.145/s.146 seizure and forfeiture powers.
7 October 2021
July 2021
George v Prime Insurance Company Limited and Bauleni (Personal Injury Cause 1027 of 2019) [2021] MWHCRev 1 (20 July 2021)
20 July 2021