State Vs. The Commissiner General for The Malawi Revenue Authority, Ex-Parte; Polypack Ltd and 22 Others

Abstract

The case involves an application for judicial review by Polypack Ltd and 22 others against the decision of the Commissioner General of the Malawi Revenue Authority to implement suspended domestic excise duty on specific plastic products. The court granted leave to commence judicial review proceedings but denied a stay of the decision. It was determined that the respondents must collect domestic excise duty in accordance with the prevailing law, and the collected funds shall be held in a special interest-earning account. If the applicants succeed in their claim, the collected duty and accrued interest will be refunded; otherwise, the funds will revert to the collecting authority. The ruling emphasizes the need for balancing the interests of both parties while ensuring compliance with the law.