Malawi Case Law

R v Chunara and 4 Others

R v Chunara and 4 Others (Criminal Case 2 of 2021) [2022] MWHC 93 (25 July 2022)

Court

High Court of Malawi

Case number

Criminal Case 2 of 2021

The charges, though framed under various statutes, fundamentally concern loss of government revenue and are thus revenue matters. The proper forum is the High Court, Revenue Division. Proceedings commenced in the wrong Division are not void but must be transferred to the correct Division under section 6A of the Courts Act.

Source excerpt

• Jurisdiction
• Forum
• Transfer of proceedings
• Revenue offences
• Money laundering
• Fraud

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S v Malawi Revenue Authority Ex Parte Ntuwa

S v Malawi Revenue Authority Ex Parte Ntuwa (Judicial Review 1 of 2017) [2017] MWHC 81 (5 June 2017)

Court

High Court of Malawi

Case number

Judicial Review 1 of 2017

The High Court granted leave for judicial review over the seizure of a motor vehicle, finding an arguable case and ordering transfer to the Revenue Division.

• Judicial review
• Impounding of motor vehicle
• Customs duty
• Procedural fairness
• Judicial-review
• Motor-vehicle-seizure

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Dimon (Malawi) Ltd v Malawi Revenue Authority

Dimon (Malawi) Ltd v Malawi Revenue Authority (Civil Cause 1041 of 2002) [2004] MWHC 43 (7 October 2004)

Court

High Court of Malawi

Case number

Civil Cause 1041 of 2002

The preliminary issues raised by the plaintiff are dismissed because the refund of the withheld amount does not extinguish the defendant’s defences, the matter does not fall under Sections 20 or 174 of the Customs and Excise Act, there is no judgment against the defendant in the civil action, and damages, interest, and costs are not recoverable at this stage. Observations of mala fides in the criminal proceedings were obiter and not binding. Collection fees are not recoverable from the defendant under the current law.

Source excerpt

• Customs and excise
• Refund of taxes
• Interest on refunds
• Costs
• Preliminary issues

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