Online Reporter
Fidelis Munyoro
Chief Court Reporter
THE High Court has dismissed an application by Robert Kasenza seeking to overturn a decision by the Zimbabwe Revenue Authority denying him a duty suspension on a vehicle imported from the United Kingdom as a returning resident.
Justice Regis Dembure ruled that ZIMRA had acted within the law when it refused to grant the rebate after finding that Kasenza had failed to prove he owned and fully paid for the vehicle for at least six months before entering Zimbabwe.
“The decision of the respondent, surely in the circumstances, that the applicant failed to show that he fully paid the purchase price by February 23, 2024, as alleged, or at least six months before his time of arrival, cannot be said to be grossly unreasonable,” the judge said.
Kasenza had approached the court under the Administrative Justice Act and the Constitution seeking to have Zimra’s decision of January 13, 2025 set aside and the matter remitted for reconsideration.
He argued that he bought a Ford Kuga Titanium in the United Kingdom on February 10, 2024 through Grey Wolf Auto Limited and completed payment on February 23.
He said he, therefore, qualified for suspension of duty under the Customs and Excise (Suspension) (Amendment) Regulations, 2022.
Zimra rejected the application after concluding that the vehicle had not been fully paid for within the required six-month period before his arrival in Zimbabwe on September 15, 2024.
According to court papers, the invoice submitted by Kasenza showed a total amount of £1 750, but bank statements presented to the tax authority reflected payments amounting to £1 700.
The court found that documents later produced by Kasenza to explain the £50 difference, including a receipt and a letter from the car dealer, had not been placed before Zimra when the decision was made.
“The production of these documents before this court was done as an afterthought,” Justice Dembure said.
The judge said a reviewing court must assess the reasonableness of an administrative decision based on the evidence that was before the authority at the time.
“The administrative authority cannot be faulted for making a decision based on the evidence before it,” the court ruled.
The court also referred to statements made by Kasenza during interviews with customs officials in which he declared that the vehicle had been paid for in cash.
In his court application, however, he claimed the payments were made through bank transfers.
“This level of dishonesty is staggering to say the least,” Justice Dembure said.
The court held that, in the absence of proof that the vehicle had been fully paid for before April 10, 2024, ZIMRA was entitled to rely on the vehicle registration transfer date as the date ownership passed to Kasenza.
From April 10, 2024 to September 15, 2024, the court noted, the ownership period fell short of the six months required by law.
Justice Dembure ruled that the Commissioner of Customs and Excise had exercised his discretion properly and lawfully and that there was no basis for the court to interfere with the decision. The application was dismissed with costs on the ordinary scale.
