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Malawi Case Law

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Criminal law [2023] MWHC 69

R v Latif and Others

R v Latif and Others (Criminal Case 1 of 2022) [2023] MWHC 69 (27 July 2023)

High Court ruling dismissing constitutional certification and charge-sheet objections in a customs, tax, and money-laundering prosecution.

  • Preliminary objections
  • Charge particulars
  • Statute of limitations
  • Conspiracy charges
  • Duplicity of charges
  • Jurisdiction
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Administrative law [2022] MWHCRev 2

Commissioner General of Malawi Revenue Authority v Ibrahim Nathanie t/a Mwaipharma

Commissioner General of Malawi Revenue Authority v Ibrahim Nathanie t/a Mwaipharma (Civil Appeal 2 of 2022) [2022] MWHCRev 2 (28 July 2022)

The High Court held that no appeal lay from a Special Referee’s customs determination under the Customs and Excise Act; judicial review was the proper route.

  • Judicial review vs appeal
  • Statutory interpretation
  • Customs and excise classification
  • Abuse of court process
  • Judicial-review-vs-appeal
  • Customs-and-excise
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Administrative law [2022] MWHC 61

Chiyenda v Commissioner general of Malawi revenue authority

Chiyenda v Commissioner general of Malawi revenue authority (Judicial Review Cause 2 of 2022) [2022] MWHC 61 (12 May 2022)

The High Court quashed Malawi Revenue Authority’s sale of a claimant’s Toyota Vitz for failure to give proper Gazette notice and ordered refunds, with no damages.

  • Judicial review
  • Right to property
  • Procedural fairness
  • Public auction of goods
  • Customs duty
  • Notice requirements
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Customs law [2021] MWHCRev 2

S v Commissioner of the Malawi Revenue Authority ; ex parte Saidi and Gwaza

S v Commissioner of the Malawi Revenue Authority ; ex parte Saidi and Gwaza (Judicial Review 7 of 2020) [2021] MWHCRev 2 (7 October 2021)

The High Court held that smuggling and conveying smuggled goods are separate offences, and dismissed a judicial review challenge to seizure and fines.

  • Seizure of conveyance
  • Customs offences
  • Judicial review
  • Forfeiture
  • Procedural fairness
  • Customs-law
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Customs law [2018] MWHC 1026

Vitsitsi v Malawi Revenue Authority

Vitsitsi v Malawi Revenue Authority (Civil Cause 633 of 2011) [2018] MWHC 1026 (16 August 2018)

The High Court dismissed a claim over a seized and auctioned vehicle, holding that the plaintiff failed to prove entitlement to duty waiver and proper ownership.

  • Duty waiver
  • Importation of motor vehicles
  • Proof of ownership
  • Auction of goods
  • Returning resident privileges
  • Customs-law
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Customs law [2007] MWHC 21

Malawi Revenue Authority v Azam Transways (83 of 2005)

Malawi Revenue Authority v Azam Transways (83 of 2005) [2007] MWHC 21 (15 April 2007)

The appellant acted in bad faith by detaining all four trucks and trailers for a period far exceeding the value of the alleged revenue at issue, despite the respondent’s compliance with all procedures and provision of information. Such conduct was unreasonable, malicious, and not protected by statutory immunity. The respondent is entitled to damages for loss of business income.

  • Malicious detention
  • Bad faith
  • Damages
  • Res judicata
  • Judicial immunity
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Criminal law [2005] MWHC 21

R v Khan (95 of 2005)

R v Khan (95 of 2005) [2005] MWHC 21 (1 December 2005)

The High Court of Malawi held that forfeiture of seized customs goods is automatic on conviction, set aside an order releasing the fabrics, and ordered duty refunded.

  • Forfeiture of goods
  • Customs offences
  • Double punishment
  • Refund of duty
  • Customs-forfeiture
  • Customs-offences
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Administrative law [2003] MWHC 25

State & Anor. v Phiri (Misc. Civil Cause 89 of 2002)

State & Anor. v Phiri (Misc. Civil Cause 89 of 2002) [2003] MWHC 25 (11 March 2003)

The High Court allowed judicial review in part, holding customs could not seize an innocent purchaser’s vehicle to recover underpaid duty from her.

  • Judicial review
  • Illegality
  • Ultra vires
  • Customs duty
  • Innocent purchaser
  • Seizure of goods
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Administrative law [2000] MWHC 55

Leasing and Finance Company of Malawi v Controller of Customs and Excise (MISC Civil Cause 66 of 1999)

Leasing and Finance Company of Malawi v Controller of Customs and Excise (MISC Civil Cause 66 of 1999) [2000] MWHC 55 (11 February 2000)

High Court of Malawi ruling quashing forfeiture of a truck seized in a customs case, holding the owner was not given a fair opportunity to be heard.

  • Natural justice
  • Forfeiture of property
  • Right to be heard
  • Customs offences
  • Natural-justice
  • Forfeiture-of-property
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Customs law [1998] MWHC 6

Mulauzi v Controller of Customes and Excise

Mulauzi v Controller of Customes and Excise (Civil Cause 1591 of 1998) [1998] MWHC 6 (7 June 1998)

The High Court of Malawi refused an interlocutory mandatory injunction seeking release of a seized motor vehicle, holding the claim was out of time and duty remained payable.

  • Seizure of goods
  • Statute of limitations
  • Payment of customs duty
  • Injunctions
  • Customs-law
  • Seizure-of-goods
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Malawi decisions are organised by court, judge, legal area and indexed issue so a practitioner can move from a proposition to a citable authority with the surrounding context intact.