D. Gumbi t/a Premier Distributors vs. Malawi Revenue Authority [Civil Cause No. 213 of 2004]

Abstract

This case involves Premier Distributors suing the Malawi Revenue Authority (MRA) seeking a refund of duty paid on a shipment of whisky allegedly exported to Tanzania. The plaintiff claims that prior customs documents and export declarations substantiate the export, thereby entitling them to a repayment of security deposits made. The MRA, however, disputes the validity of the export, citing irregularities and lack of conclusive proof, including anomalies in export documentation and the absence of proper export procedures. The court examined the evidence, law governing exportation and refund procedures, and the credibility of the documents presented, ultimately ruling on whether the export was properly supported and if the plaintiff is entitled to the refund, along with interest and costs.