The State and Malawi Revenue Authority ex parte Kassym S Kivuyo

Abstract

The case titled revolves around an application for leave to seek judicial review of a decision made by the Malawi Revenue Authority (MRA). The applicant, Kassym S Kivuyo, contested the MRA's refusal to release a consignment of 1,200 bags of salt imported from Botswana. The applicant argued that the salt is not a prohibited item and is duty-free, while the MRA's position included claims concerning packaging regulations and the payment of fines. The ruling addresses the scope of judicial review and the criteria for granting leave to apply for such relief. The High Court assessed whether there was an arguable case warranting judicial intervention in the MRA's decision-making process.