A Harare man has lost a High Court challenge against the Zimbabwe Revenue Authority after the court ruled that the tax authority acted lawfully in refusing to grant him a duty suspension under the returning residents’ rebate scheme.
Justice Denis Dembure dismissed an application by Robert Kasenza, who had sought to overturn ZIMRA’s January 13, 2025 decision denying him a rebate on a vehicle imported from the United Kingdom.
Kasenza returned to Zimbabwe on September 15, 2024 and applied for a suspension of duty on a Ford Kuga Titanium vehicle allegedly purchased through UK dealership Grey Wolf Auto Limited under an instalment arrangement.
He argued that he had completed payment for the vehicle by February 23, 2024, meaning he had owned it for more than the six-month period required under the returning residents’ rebate framework.
Kasenza further claimed ZIMRA’s refusal to grant the rebate was manifestly harsh, unlawful and unfair, and asked the court to remit the matter back to the authority for reconsideration.
However, Zimbabwe Revenue Authority maintained that the applicant had failed to prove that the vehicle had been fully paid for at least six months prior to his return, as required under the Customs and Excise (Suspension) (Amendment) Regulations, 2022.
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According to court records, Kasenza submitted an invoice reflecting a purchase price of £1,750, but bank statements provided showed payments amounting to only £1,700. ZIMRA also highlighted inconsistencies in his declarations at Kazungula Border Post, where he reportedly indicated that both the vehicle and storage charges had been settled in cash.
In delivering judgment, Justice Dembure said the court’s mandate in administrative review proceedings was limited to determining whether a public authority acted unlawfully, irrationally or unfairly.
The judge noted that documents later relied upon by Kasenza — including a receipt and a supporting letter from the dealership explaining alleged storage charges — had not been presented to ZIMRA when it made its final determination.
“The administrative authority cannot be faulted for making a decision based on the evidence before it,” Justice Dembure ruled.
The court found that the Commissioner of Customs and Excise had properly exercised discretion under the regulations, which require returning residents to demonstrate full ownership and payment of an imported vehicle at least six months before arrival in Zimbabwe.
Justice Dembure also criticised Kasenza for what the court described as a lack of candour and inconsistencies regarding how payment for the vehicle had been made.
The application was ultimately dismissed with costs, with the court ruling that it was “hopelessly without merit.”
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