V. W. Ghambi v The Commissioner General, Malawi Revenue Authority

Abstract

This case involves a dispute between V. W. Ghambi and the Commissioner General of the Malawi Revenue Authority (MRA) regarding the recovery of import duty on a motor vehicle. MRA sought to assess and collect duty more than two years after importation. The plaintiff challenged the assessment on the grounds that it was time‑barred under section 158 of the Customs and Excise Act, which generally limits recovery actions to two years unless fraud is proven. The Court examined evidence concerning the ownership of the vehicle, the authenticity of documents allegedly linking the vehicle to Sunrise Holding, and whether there was sufficient proof of fraud to extend the limitation period to five years. The judge found the evidence of fraud insufficient, noting inconsistencies and questionable documentation. Consequently, the Court held that MRA’s action was statutorily time‑barred and ruled in favor of the plaintiff.