Don Nkhoma and the Malawi Revenue Authority, Civil Cause No. 3509 of 2004

Abstract

The court's judgment in this case centers on the issue of whether a mandatory injunction should be granted to order the Malawi Revenue Authority to release the plaintiff's vehicle, which was detained while on a Temporary Importation Permit. The court emphasizes the practical realities of the case, noting that the vehicle was intended for short-term use and re-export to South Africa, and thus demanded that the defendant exercise its discretion fairly, without imposing harsh financial conditions like cash deposits or bank guarantees. The court recognizes the defendant’s rationale for safeguarding revenue but emphasizes that the conditions imposed must be reasonable and non-discriminatory. Ultimately, the court orders the release of the vehicle within 14 days, with the stipulation that it be re-exported or duty paid thereafter, and grants the costs to the plaintiff.