Commissioner General of MRA vs Ibrahim Nathanie t/a Mwaipharma

Abstract

The case of Commissioner General of Malawi Revenue Authority v Ibrahim Nathanie ta Mwaipharma concerns the procedural correctness in challenging decisions made under the Customs and Excise Act. The central issue is whether an appeal or judicial review is the proper remedy following a determination by a Special Referee, who is a Resident Magistrate, in disputes over customs duties. The court examined statutory provisions, notably section 121 of the Customs and Excise Act, which allows for appeals, and determined that where the statute does not explicitly provide for an appeal process, judicial review may be the appropriate course. The court emphasized that decisions on merits and facts typically fall outside judicial review and are better suited for appeals unless the decision-making process itself is challenged. Ultimately, the court ruled that the appellant's attempt to lodge an appeal was procedurally inappropriate, and the proper remedy was judicial review, highlighting the importance of following statutory procedures in administrative disputes.