Zamani Sofala v Commissioner General of Malawi Revenue Authority, Revenue Cause No. 10 of 2018.

Abstract

This case concerns an application for an interlocutory injunction by Zamani Sofala, who sought the release of a motor vehicle seized by the Malawi Revenue Authority (MRA) for alleged non‑payment of customs duty. The vehicle had originally been imported duty‑free by a cabinet minister, later written off after an accident, sold as scrap, restored, and eventually purchased by the claimant. MRA seized the vehicle on the grounds that duty had never been paid upon disposal. The key legal issue was the interpretation of Section 90 of the Customs and Excise Act, specifically whether MRA was required to pursue the original importer before proceeding against the current possessor. The court held that Section 90 clearly gives MRA the discretion to pursue either the importer or the person in possession, rejecting arguments suggesting any hierarchy of liability. The judge found no serious issue to be tried and ruled that damages would be an adequate remedy, ultimately dismissing the injunction application with costs.