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)
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