Local businessman Genius Kadungure, popularly known as Ginimbi, who recently imported a Bentley Continental GT motor vehicle has petitioned the High Court seeking an order barring the Commissioner-General of the Zimbabwe Revenue Authority (Zimra) from seizing the vehicle on the basis that its import duty was undervalued.
According to court papers, Vehicle Theft Squad (VTS) officers accompanied by Zimra officials besieged his Domboshawa residence on January 11, 2020 and informed him that they had instructions to seize the vehicle as it had not paid the requisite customs duty and Value Added Tax (VAT).
“In the interim, I seek an interdict prohibiting the first respondent (Zimra) and her officers from seizing or embargoing my vehicle on the basis that the duty paid was insufficient without first seeking an order from this court to that effect,” Kadungure said in his founding affidavit.
Kadungure also said he is seeking an order declaring that section 192 of the Customs and Excise Act is unconstitutional since it is being used by Zimra to infringe his rights as provided in section 68 and 71 of the Constitution of Zimbabwe.
“Section 192 is unconstitutional to the extent that it allows the first respondent (Zimra) and her officers to take administrative action against me without regard to my rights to fair administrative action in terms of section 68 of the constitution as expanded by the Administrative Justice Act,” he said.
Kadungure, who is also suing Minister of Finance and Economic Development, Mthuli Ncube in his official capacity, said he is further challenging the constitutionality of Section 196 of the same Act that prohibits any civil proceedings to be taken against Zimra without giving six months’ notice in terms of the State Liabilities Act.
Kadungure said he purchased the vehicle from LSM Distributors, a South African company, and took delivery of it through his courier and clearing agents.
“Having purchased the vehicle and paid for it in full I caused it to be imported into Zimbabwe through the Beitbridge border post. I attach relevant documents form the cargo carrier and from South African authorities pertaining to the clearing and movement of the vehicle… as the vehicle had been in a South African bonded warehouse, it had to be cleared by the South African authorities…”
“At the border, I appeared personally and filled in Form No 52A which is a customs duty declaration form…I declared that the vehicle ought to be assessed duty on its purchase price mentioned above. The customs officers responsible inspected the vehicle and they assessed duty in terms of that figure and an invoice for customs duty and VAT was issued.”
Ginimbi also said he was surprised when he was visited by the Zimra officials and police who indicated that they wanted to impound the vehicle.
The matter is set to be heard on Friday this week.