The State v The Commissioner General of the Malawi Revenue Authority; Ex Parte Hussein Jussab and Nazir Jussab (Judicial Review Cause No. 62 of 2016)

Abstract

This case concerns an application for leave to commence judicial review against the Malawi Revenue Authority (MRA) for seizing vehicles belonging to the applicants, Hussein and Nazir Jussab, for alleged non‑payment of customs duty. The applicants argued that they purchased the vehicles in good faith and were assured that all duties had been paid by the importer. MRA sought payment from the applicants and issued seizure notices under section 91 of the Customs and Excise Act. The Court found that the applicants failed to produce Customs Clearance Certificates (CCCs) and that the vehicles were not found in the Road Traffic Directorate registration system, suggesting duty had not been paid. Given MRA’s legal authority to demand duty from either the importer or the person in possession of the goods, the Court held that the applicants did not have an arguable case for judicial review and dismissed the application.