Lubi Travels and Tours Ltd v Zambia Revenue Authority (Appeal 9 of 1999) [2001] ZMSC 102 (15 March 2001)

IN THE SUPREME COURT OF ZAMBIA HOLDEN AT KABWE (Civil Jurisdiction) APPEAL NO. 9/99 BETWEEN: LUBI TRAVEL & TOURS LIMITED APPELLANT AND ZAMBIA REVENUE AUTHORITY RESPONDENT Coram: BWEUPE, DCJ; CHAILA, LEWANIKA, JJS 21st April, 1999 and 15,h March, 2001 For the Appellant : Mr. J. Chanshi of Muponda Chanshi & Partners For the Respondent : Mr. L. Munka, Legal Counsel JUDGMENT Chaila, JS, delivered the judgment of the court. This is an appeal by the appellant against a decision of the High court (Kakusa, J) dismissing the appeal against the seizure of the motor vehicle. Briefly, the facts of the case are that a Mercedes Benz vehicle was imported into the country and no tax was paid. The vehicle changed hands without tax being paid. The Zambia Revenue Authority then impounded the vehicle and demanded tax on the motor vehicle. The High Court dismissed the case and ordered that the appellant was liable to paying tax. The appellant has advanced the following ground: - J2 - “The learned trial Judge should have addressed himself to the provisions of the Customs and Excise Act Cap. 322 of the Laws of Zambia in determining who was liable for the payment of duty.” They have argued in detail the provisions of the Customs and Excise Act and have maintained that the vehicle was not liable to seizure. In his judgment, the learned trial Judge observed that when the vehicle was imported no taxes were paid by whoever imported the vehicle and that by the time it came here, no taxes had been paid and he concluded that according to the law, somebody had to pay. The learned trial Judge went through the evidence and concluded that when the vehicle was seized, tax was calculated and that was communicated to the appellant in a detailed letter and the appellant never reacted. The learned trial Judge considered the letters written by the appellant’s company and came to the conclusion that the appellants were liable and he dismissed the case. We have considered the submissions of both counsel and the evidence on record. We have also considered the provisions of Customs and Excise Act and we have come to the conclusion that the learned trial Judge was on a firm ground in finding liability on the part of the appellants. The appeal is therefore dismissed with costs. 3 - B. K. BWEUPE DEPUTY CHIEF JUSTICE M. S. CHAIKA SUPREME COURT JUDGE D. M. LEWANIKA SUPREME COURT JUDGE