The State and the Commissioner General of the Malawi Revenue Authority EX PARTE - Pamodzi Settlement Trust

Abstract

The case pertains to a judicial review proceeding where the applicant sought to contest actions taken by the Malawi Revenue Authority (MRA) regarding the seizure of a motor vehicle. The proceedings highlight issues surrounding the proper jurisdiction and legal interpretation of customs laws, particularly concerning the recovery of the vehicle in question amidst claims of improper duty assessment. The court evaluated the relationship between previous magistrate court applications and the ongoing judicial review, emphasizing the legal framework governing the delivery, preservation, and custody of disputed moveable property under the Subordinate Court Rules. The case underscores the complexities of customs controls, legal representation, and the resolution of disputes in Malawi.