The State v The Commissioner General of the Malawi Revenue Authority; Ex Parte Salim Suleman and Bilal Salim Suleman, Judicial Review Case No. 34 of 2015

Abstract

This judicial review case concerns the seizure of four motor vehicles by the Malawi Revenue Authority (MRA) on allegations of unpaid customs duty. The applicants, Salim Suleman and Bilal Salim Suleman, argued that they were lawful owners of the vehicles, that duty had been presumed paid as the vehicles were registered, and that MRA acted unreasonably in detaining them. MRA sought to vacate leave for judicial review, arguing lack of sufficient interest and its statutory mandate to collect duty from either the importer or persons in possession. Justice Kenyatta Nyirenda held that the applicants had sufficient interest, that arguable issues existed, and that the MRA’s grounds for vacating leave were unmeritorious. The application to set aside leave was dismissed, with the matter allowed to proceed to substantive judicial review.