19990414 TZHC Dar es Salaam

19990414 TZHC Dar es Salaam

The applicants' failure to file notice within one month does not preclude them from challenging the seizure in court, as there is no provision in the Act barring such proceedings unless otherwise barred by limitation law. The application is properly before the court.

Citation
19990414 TZHC Dar es Salaam
Parties
Applicant/plaintiff: Mohammed Badawi; Applicant/plaintiff: Masuo Ali Masuo; Respondent/defendant: Tanzania Revenue Authority
Court
TZHC
Jurisdiction
Tanzania
Judgment Date
14 April 1999
Procedural Posture
Interlocutory Application in Civil Suit / Ruling on Application for Release of Seized Property Pending Main Suit
Outcome
Application granted in part
Legal Topics
Seizure of Property, Notice Requirements, Release of Seized Goods, Balance of Convenience
Source Language
English
Civil Procedure Customs Law Seizure of Property Notice Requirements Release of Seized Goods Balance of Convenience

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Parties

Mohammed Badawi

Applicant/plaintiff

Masuo Ali Masuo

Applicant/plaintiff

Tanzania Revenue Authority

Respondent/defendant

Procedural Posture

Interlocutory Application in Civil Suit / Ruling on Application for Release of Seized Property Pending Main Suit

Legal Issues

  1. 1 Whether failure to file notice within statutory period precludes challenge to seizure in court
  2. 2 Whether the applicants are entitled to interim release of the seized vessel pending determination of the main suit

Ratio Decidendi

The applicants' failure to file notice within one month does not preclude them from challenging the seizure in court, as there is no provision in the Act barring such proceedings unless otherwise barred by limitation law. The application is properly before the court.

Court Disposition

Application granted in part

Orders

  • The vessel shall be released to the applicants on condition that it be produced before the court as and when required.
  • During the pendency of the main suit, the master or any person managing the vessel shall not commit any offence relating to customs and transfer tax management.