Online Reporter
Yeukai Karengezeka-Chisepo
Court Correspondent
A COMPANY director and a clearing agent have appeared in court for allegedly evading payment of more than ZiG372,000 in import duty and VAT after falsely declaring a consignment of goods as agricultural equipment.
Ian Genesesi (31), the director of Gemoian Enterprises T/A G&M Group (Pvt) Ltd, and clearing agent Michael Makonye (36), the director of With You Customs, appeared before Harare regional magistrate Fadzai Mthombeni facing charges of fraud, forgery, false representation and smuggling.
They were remanded to next month for commencement of trial.
The State is represented by ZIMRA revenue supervisor Edward Shana.
It is alleged that in November 2024, Genesesi, through Gemoian Enterprises, purchased 698 cartons of various goods weighing 25 080kg from Shenzhen Hengmansheng Trading Co Ltd in China.
The consignment comprised artificial flowers, decorative balls, vegetable racks, lights, rice containers, vehicle spares and machinery, among other goods.
On December 10, 2024, the goods were loaded into a container belonging to CMA CGM and sealed under seal number R6004907 at Nansha Port in China for transportation to Beira, Mozambique, and subsequently to Harare.
The State alleges that an original bill of lading, packaging list and charge list were issued, with Genesesi listed as both the consignee and notify party.
In February 2025, the consignment arrived at Beira Port, where Genesesi allegedly connived with Makonye, a clearing agent with With You Customs, to evade payment of import duty and VAT.
According to the State, the two allegedly created a fake bill of lading and invoice describing the consignment as agricultural equipment, including shellers, weeders, a cultipacker and harvesters.
The prosecution alleges that they knew such agricultural equipment was exempt from import duty in Zimbabwe.
On February 28, last year, With You Customs allegedly processed the ZIMRA clearance under bill of entry number C6935, declaring the consignment as agricultural implements.
As a result, ZIMRA allegedly exempted the goods from import duty and VAT amounting to ZiG372,625.82 and US$1,478.78.
The consignment was subsequently transported from Beira and passed through Forbes Border Post in Mutare without a physical examination before being released for delivery to Gemoian Enterprises in Harare.
The State alleges that the goods were later distributed to the company’s clients.
The alleged fraud was uncovered during post-clearance audits conducted by Zimra’s Loss Control Department, which established that the consignment had been falsely declared as agricultural implements when it actually comprised artificial flowers, decorative balls, vegetable racks, lights, rice containers, vehicle spares and other goods.
The matter was subsequently referred to the Zimbabwe Anti-Corruption Commission (ZACC) for investigation.
On August 26, 2025, ZACC investigators, accompanied by Zimra officials, conducted physical checks at the accused persons’ business premises at 48 Kenneth Kaunda Avenue in Harare.
The State alleges that no agricultural implements or records relating to agricultural equipment were found at the premises
The prosecution further alleges that had the consignment been correctly declared, the accused persons would have been required to pay ZiG372, 625.82 and US$1,478.78 in import duty and VAT.
Zimra is therefore alleged to have suffered actual prejudice amounting to the same figures as a result of the alleged false declaration.
