THE High Court has ordered the Zimbabwe Revenue Authority (Zimra) to release a truck it impounded on allegations that the vehicle was used to import a chemical into the country that was not declared at the point of entry.
The truck and cargo belonged to Silverline Chemicals (Pvt) Limited, the applicant, which cited Zimra in its application as respondent.
Masvingo High Court judge Justice Sunsley Zisengwe said the question which he was called to determine in the case was whether there were reasonable grounds for seizing the truck and chemical cargo.
“The first and perhaps the turning point of this dispute is the contrasting results obtained after the testing of the chemical cargo. According to the respondent’s own assertions, the first test which was conducted by NOIC revealed that the chemical cargo was diesel,” Justice Zisengwe said.
“A subsequent test conducted by Zera, on the other hand, apparently revealed that it was paraffin. This stark variance in the results lends credence to applicant’s contention that as a matter of fact, it was neither of those two hydrocarbons.
“This, in turn, supports the contention that the probabilities favour the inference that it was, in fact, methanol. I say so given [that] there was no attempt, whatsoever, on the part of the respondent to explain the starkly contrasting results of the same sample.”
He also ruled that the possibility of a serious error in both tests could not be discounted.
“In those circumstances, the respondent in all fairness must have acceded to the applicant’s request for re-test. Alternatively, the applicant should have been given the benefit of the doubt.
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“An administrative body such as the respondent, wielding as it does enormous powers in relation to the public, has a bounden duty to act fairly, impartially and objectively. It must not seek to get its way at all costs,” Justice Zisengwe said.
He said it was surprising that Zimra was determined to get rid of the chemical cargo before it could be tested.
Justice Zisengwe said Zimra had failed to advance proper grounds for impounding the applicant’s truck and cargo, including establishing reasonable grounds for the seizure.
He ordered Zimra to release the truck and also to repay any costs, fines, charges or storage fees incurred by the applicant.
According to court documents on April 7 this year, Silverline imported a certain hydrocarbon chemical through Beitbridge Border Post.
However, the nature of that chemical was in disputed between the parties, with Silverline insisting that the chemical was methanol, while Zimra claimed that it was something else.
Silverline declared the methanol and after the usual procedures, its truck hauling the chemical cargo was cleared at that border post before it proceeded on its journey into Zimbabwe.
The truck was stopped by the police at Bubi, some 120km from the border post, with policemen alleging that the truck crew had used “fake” documents to import the chemical and the vehicle was escorted back to Beitbridge, where Zimra took custody of the truck under the orders of its manager. Samples of the chemical were taken while interviews were conducted and subsequently notices of seizure in respect of both the truck and the chemical were issued.
The first notice indicated seizure of 38 000 litres of diesel and the second notice was of the truck.
From that point on, the versions of the parties diverge, with Silverline arguing that there was no justification for the seizure of its truck and cargo.
Silverline initially approached the court with an urgent chamber application under HCMSC 186/2024 seeking to recover both the truck and the chemical cargo, but soon abandoned it when Zimra swiftly disposed of the chemical cargo.
The company then filed an application to recover its truck and cargo.
Zimra opposed the application saying the conduct of its agents in seizing the truck and cargo was above board.
In the affidavit filed by Zimra’s regional manager Lonto Ndlovu, the authority argued that Silverline employees deceived Zimra into believing that the chemical cargo was methanol, hence the seizure.
