Peter Mponda Vs. Malawi Revenue Authority

Abstract

The court's ruling dismissed the plaintiff's application for a mandatory injunction to restrain the defendant, Malawi Revenue Authority, from detaining and seizing his vehicle, citing the legal authority of the defendant to pursue duty underpayment concerns directly from the current holder of the vehicle. The court emphasized that the Customs and Excise Act, particularly after amendments in Act No. 11 of 2003, permits the Revenue Authority to take action against entities possessing imported goods, regardless of ownership details. Consequently, the court found that the defendant's legal duties could not be restrained by an injunction, and thus, the application was dismissed with costs.