The State v Malawi Revenue Authority; Ex Parte Victor Ntuwa (Judicial Review Cause No. 1 of 2017)

Abstract

This case concerns an application for leave to commence judicial review against the Malawi Revenue Authority (MRA). The applicant, Victor Ntuwa, sought the release of his motor vehicle which had been seized by MRA on suspicion that customs duty had not been paid, despite the vehicle being registered with the Road Traffic Directorate. MRA argued that the vehicle’s documentation appeared fraudulent and that duty had never been paid. The court examined whether there was an arguable case warranting judicial review. Justice Kenyatta Nyirenda concluded that there were significant factual and legal issues requiring further investigation — including whether the seized vehicle was the same as the one allegedly cleared, and whether customs duty had been properly paid. Leave for judicial review was granted, and the case was ordered transferred to the Revenue Division, as it constituted a revenue matter under the Courts (Amendment) Act 2016.