The State v The Commissioner General of Malawi Revenue Authority (MRA), ex parte Ekom Home Centre Judicial Review Cause No. 49 of 2012.

Abstract

This case concerned an application by the Malawi Revenue Authority (MRA) to vacate an injunction and leave for judicial review that had previously been granted to Ekom Home Centre. The applicant had sought relief against MRA’s seizure of goods and assessment of customs duty. Evidence later revealed that the applicant had presented a false import declaration, used a fraudulent Special Delivery Order, and concealed key facts when obtaining the ex parte injunction. MRA demonstrated that duty assessed at MK11,585,139.02 and a penalty of MK500,000 were lawfully imposed after detecting smuggling. The court held that the applicant failed to make full and frank disclosure and acted fraudulently. Consequently, the High Court vacated the injunction, discharged leave for judicial review, awarded damages and costs to MRA, and allowed MRA to recover the outstanding duty and penalty.