The State v Malawi Revenue Authority, Ex Parte Wisely Phiri (Judicial Review – Judicial Cause No. 126 of 2011)

Abstract

This judicial review case concerns Wisely Phiri, who imported a BMW X5 from South Africa under a duty‑free incentive requiring a Certificate of Origin (CO) issued by the South African Revenue Service (SARS). After presenting the CO, the Malawi Revenue Authority (MRA) detained the vehicle, arguing that additional verification was needed regarding whether the vehicle qualified under SADC Rules of Origin. The applicant sought (1) leave for judicial review and (2) a stay of MRA’s decision to continue detaining the vehicle. The court held that, under Order 53 Rule 10, it had authority to stay the decision. It further found that Rule 9(4) of Annex 1 to the SADC Protocol prevents the importing state from withholding goods solely due to verification needs; instead, MRA could require security for any duty owed. The Court ruled that the continued detention was improper and ordered the vehicle released immediately, awarding costs to the applicant.