Sofala v Commissioner General of Malawi Revenue Authority (Revenue Cause 10 of 2018) [2019] MWHC 51 (8 March 2019)

Sofala v Commissioner General of Malawi Revenue Authority (Revenue Cause 10 of 2018) [2019] MWHC 51 (8 March 2019)

Section 90 of the Customs and Excise Act does not create a hierarchy for duty collection; the defendant may pursue either the importer or the person in possession. There is no serious question to be tried, and damages are an adequate remedy. The application for interlocutory injunction fails.

Source-derived case information.

Citation
[2019] MWHC 51
Parties
Claimant: Zamani Sofala; Defendant: Commissioner General of Malawi Revenue Authority
Court
High Court of Malawi
Jurisdiction
Malawi
Judgment Date
8 March 2019
Case Number
Revenue Cause 10 of 2018
Procedural Posture
Revenue Cause / Ruling on Interlocutory Injunction Application
Outcome
Application for interlocutory injunction dismissed with costs to the defendant.
Legal Topics
Interlocutory Injunctions, Customs Duty, Statutory Interpretation
Source Language
english
Tax Law Civil Procedure Interlocutory Injunctions Customs Duty Statutory Interpretation

Source-derived case record

Summary, issues, holding and outcome

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Parties

Zamani Sofala

Claimant

Commissioner General of Malawi Revenue Authority

Defendant

Procedural Posture

Revenue Cause / Ruling on Interlocutory Injunction Application

Legal Issues

  1. 1 Whether Section 90 of the Customs and Excise Act creates a hierarchy for collection of unpaid duty
  2. 2 Whether there is a serious question to be tried justifying an interlocutory injunction
  3. 3 Whether damages are an adequate remedy

Ratio Decidendi

Section 90 of the Customs and Excise Act does not create a hierarchy for duty collection; the defendant may pursue either the importer or the person in possession. There is no serious question to be tried, and damages are an adequate remedy. The application for interlocutory injunction fails.

Court Disposition

Application for interlocutory injunction dismissed with costs to the defendant.

Orders

  • Application dismissed
  • Costs awarded to the defendant