H.H. Masula, t.a. Ajinga Wholesalers and M. Folojala Vs. Malawi Revenue Authority

Abstract

The ruling concerns an application for an interlocutory injunction to prevent the sale of a motor vehicle seized under section 92 of the Customs and Excise Act by the Malawi Revenue Authority, following the diversion of surtax by the first applicant. The court examined whether Section 92 justified the seizure and lien on the vehicle, considering whether it falls within the scope of goods that can be seized under this section. The court affirmed that the vehicle was outside the section's classification and that ownership disputes required full trial adjudication. Ultimately, the court refused the interlocutory injunction, emphasizing the importance of triable issues and the defendant’s ongoing ability to pay damages, while maintaining the vehicle's status as a lien for the unpaid surtax claim.