The Malawi Revenue Authority v. Azam Transways

Abstract

he case involves Azam Transways, a trucking company, and the Malawi Revenue Authority (MRA). The respondent (Azam Transways) filed a summons for damages alleging that the appellant (MRA) acted maliciously and in bad faith when it seised and detained the respondent’s trucks, which led to significant financial loss over a period of approximately nine and a half months. The court examined whether the actions of the appellant amounted to bad faith or mala fides, particularly in relation to section 153 of the Customs and Exercises Act, and whether the doctrine of res judicata barred the proceedings. The court found that the appellant acted in bad faith when its actions were not in good faith and that damages for loss of income were payable. The court dismissed the appellant’s plea of res judicata, affirming that the issues at hand were distinct from previous proceedings.