Jonathan Banda vs. Malawi Revenue Authority

Abstract

The case involves Jonathan Banda challenging the Malawi Revenue Authority's (MRA) authority to prosecute him and retain his seized motor vehicle beyond the statutory limitation period under the Customs and Excise Act. Banda filed a suit seeking declarations that the proceedings against him are time-barred since more than two years had elapsed since the seizure, and that he is entitled to take unconditional possession of his vehicle. The court examined whether the seizure date constitutes the commencement of proceedings and whether the authorities acted within the legal timeframe. The court found that the proceedings were not statute-barred, but criticized the respondent's delayed actions and mishandling of the case, ordering them to act promptly regarding prosecution or settlement within 21 days. The case underscores the importance of adhering to statutory timelines in customs enforcement and property rights.