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Malawi Case Law

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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)

Court
High Court of Malawi Revenue Division
Case number
Civil Appeal 2 of 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
  • Customs-and-excise
  • Tax-law
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Administrative-law [2022] MWHC 88

Mapeto DWSM Limited v Commissioner of Malawi Revenue Authority

Mapeto DWSM Limited v Commissioner of Malawi Revenue Authority (Judicial Review Cause 4 of 2022) [2022] MWHC 88 (31 May 2022)

Court
High Court of Malawi
Case number
Judicial Review Cause 4 of 2022

The High Court granted leave for judicial review over cancellation of an industrial rebate, but refused an interlocutory injunction and ordered each party to bear its own costs.

  • Judicial-review
  • Right-to-be-heard
  • Industrial-rebate-scheme
  • Customs-and-excise
  • Legitimate-expectation
  • Industrial-rebate
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Administrative-law [2022] MWHC 17

Indo African Distilleries Company Limited v Malawi Revenue Authority

Indo African Distilleries Company Limited v Malawi Revenue Authority (Judicial Review 3 of 2021) [2022] MWHC 17 (28 January 2022)

Court
High Court of Malawi
Case number
Judicial Review 3 of 2021

The High Court of Malawi quashed an embargo and factory closure by the Malawi Revenue Authority, finding no relevant tax dispute or proceedings against the claimant.

  • Judicial-review
  • Fair-administrative-action
  • Customs-and-excise
  • Company-law
  • Procedural-impropriety
  • Tax-law
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Administrative-law [2021] MWHCRev 3

State v Commissioner General of Malawi Revenue Authourity and Another Exparte Madise

State v Commissioner General of Malawi Revenue Authourity and Another Exparte Madise (Judicial Review Cause 1 of 2020) [2021] MWHCRev 3 (7 October 2021)

Court
High Court of Malawi Revenue Division
Case number
Judicial Review Cause 1 of 2020

The High Court of Malawi held that the Commissioner General remained a necessary party in a judicial review over refusal to allow duty-free disposal of a vehicle.

  • Judicial-review
  • Public-function
  • Party-removal
  • Customs-and-excise
  • Duty-free-privileges
  • Duty-free-vehicle
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About this LexChat collection

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.

Source links and collection timestamps are retained alongside the indexed records.