Nyore Madzianike
Senior Reporter
THE High Court has overturned a decision by the Zimbabwe Revenue Authority (ZIMRA) to forfeit a trailer belonging to Bluelight Logistics (Pvt) Ltd after it was seized during anti-smuggling operations on suspicion that it had been used to transport smuggled goods.
High Court Judge Justice Sunsley Zisengwe set aside the forfeiture after ruling in favour of Bluelight Logistics, which had challenged the Commissioner of Customs’ decision to uphold the ZIMRA Regional Manager’s determination to confiscate the trailer.
Bluelight Logistics argued that the Commissioner’s decision was grossly irrational, unlawful and procedurally irregular and was therefore susceptible to review under the Administrative Justice Act.
The court granted the application for review and ordered ZIMRA to release the trailer, subject to the company paying a reasonable and appropriate monetary penalty for conveying smuggled goods.
The matter arose after ZIMRA’s anti-smuggling team, established to combat rampant smuggling, seized the trailer during routine operations along the Harare-Beitbridge Road.
According to court papers, the trailer was found abandoned at a location near Harare, loaded with various goods, including groceries, suitcases and chicken cuts imported from South Africa.
Suspecting that the goods had been smuggled into the country without payment of the requisite duty, ZIMRA seized both the consignment and the trailer.
Bluelight Logistics told the court that the trailer had been detached from one of its buses travelling from Beitbridge to Harare after developing a mechanical fault.
The company said the trailer had been disconnected to allow for repairs, while the bus crew was unaware of the status of the goods as smuggled merchandise.
It argued that the trailer had been loaded at a designated bus terminus in Beitbridge, under the assumption that the passengers had paid the requisite duty or otherwise complied with the law.
Efforts by the owners of the goods to recover their property from ZIMRA were, however, unsuccessful after they failed to produce the necessary documentation showing that duty had been paid.
ZIMRA consequently concluded that the goods had been smuggled in contravention of the Customs and Excise Act.
Bluelight Logistics also failed to recover its trailer after writing to the ZIMRA Regional Manager in Harare on February 27, 2026, explaining the circumstances surrounding its detachment.
The logistics company appealed for the release of the trailer. However, on March 4, 2026, the Regional Manager rejected the request, arguing that the trailer had been used to transport smuggled goods and was therefore liable to forfeiture.
The company subsequently appealed to the Commissioner of Customs, but the appeal was unsuccessful.
In dismissing the appeal, the Commissioner acknowledged that there was no proof that Bluelight Logistics had intentionally transported smuggled goods.
In his judgment, Justice Zisengwe said: “In my view, there is no proof that the applicant acted with intent when it transported the smuggled goods, particularly with regard to the uncontroverted fact that it picked up the passengers at an ordinary designated bus terminus in the ordinary course of its business as a public transporter.
“The fact that a different bus crew of the applicant fell afoul of the same provisions of the Act, without anything more, does not necessarily imply the guilty mind of the bus crew in question.
“However, there can be no doubt, in my mind, that the bus crew (hence the applicant) acted negligently in failing to verify that the goods had been properly cleared.
“The applicant was not entirely blameless given the place (Beit-Bridge) where the passengers had been marked up and the nature of the goods they had in their possession.”
Dissatisfied with the outcome, Bluelight Logistics approached the High Court seeking a review of the Commissioner’s decision.
Justice Zisengwe granted the application, setting aside the forfeiture of the trailer (AGK 4794) in terms of ZIMRA’s final determination letter dated July 29, 2026.
The court directed ZIMRA to release the trailer to the company, subject to payment of a reasonable and appropriate monetary penalty for conveying the alleged smuggled goods.
The penalty is to be determined by ZIMRA, with the court remitting the matter to the authority to comply with the order within 14 days.
