Herbert Muyila Vs. Malawi Revenue Authority

Abstract

This case involves the Plaintiff's application to set aside a final default judgment issued by the court concerning the seizure and release of goods, specifically bales of chitenje cloths. The Plaintiff contends that the goods cannot be subjected to notice seizure as they do not belong to him and argues that the duty paid should warrant their release. The Defendant, represented by counsel, justifies the seizure based on unpaid customs duty related to smuggled goods, and maintains that the goods are under a lien due to outstanding debts. The court reviews the circumstances of the ex parte judgments, the legality of the seizure, and the Defendant's immunities under the Customs and Excise Act, ultimately deciding on whether to uphold or set aside the default judgment and the lawful basis for the Defendant’s actions.