The State v. The Commissioner General of Malawi Revenue Authority, Ex Parte David Mwampachi and Paul Mkisi, Civil Cause No. 23 of 2013

Abstract

This case concerns an application for judicial review brought by David Mwampachi and Paul Mkisi challenging the Malawi Revenue Authority’s (MRA) decision to seize 105 cartons of Tiger Head batteries suspected to be smuggled and not cleared for customs duty. The applicants argued that they were bona fide purchasers, producing receipts and undergoing verification at the seller’s shop in Lilongwe, where the sale was confirmed. The High Court found that although the initial seizure was lawful, continued detention of the goods after verification was unreasonable and disproportionate under administrative law standards, particularly the Wednesbury test. Justice Madise quashed the MRA’s decision, ordered release of the goods or their proceeds, and held that duty recovery should be sought from the seller, not the applicants.