Xaba v Director of Customs and Excise (HC 5006 of 1999) [2002] ZWBHC 45 (12 June 2002)

{\rtf1\ansi\ansicpg1252\deff0\uc1{\fonttbl{\f0\fcharset0 Times New Roman;}}{\colortbl ;}{\stylesheet{\s0\nowidctlpar\nooverflow\sl240\slmult1\f0\fs20\kerning28 Normal ;}}\paperw11899\paperh16837\margt1440\margl1797\margr1797\margb1440\deftab720\pgnstart1 \viewkind1\viewscale100\fet0\pard\plain\pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28 {\header\pard\nowidctlpar\nooverflow\sl240\slmult1\tqc\tx4320\tqr\tx8640\par}\headery720 {\footer\pard\nowidctlpar\nooverflow\sl240\slmult1\tqc\tx4320\tqr\tx8640\par}\footery864 \tab\tab\tab\tab\tab\tab\tab Judgment No. HB 45/2002\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\tab\tab\tab \tab\tab\tab\tab Case No. HC 5006/99\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\b\f0\lang2057\fs24\kerning28 ROSELENE XABA\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\b\f0\lang2057\fs24\kerning28\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\b\f0\lang2057\fs24\kerning28 and\par } \pard\nowidctlpar\nooverflow\sl240\slmult1{\b\f0\lang2057\fs24\kerning28\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\b\f0\lang2057\fs24\kerning28 THE DIRECTOR OF CUSTOMS AND EXCISE\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\b\f0\lang2057\fs24\kerning28\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28 IN THE HIGH COURT OF ZIMBABWE\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28 SIBANDA J \par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28 BULAWAYO 19 JANUARY 2001 & 13 JUNE 2002\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\i\f0\lang2057\fs24\kerning28 J Tshuma {\i0 for the applicant\par}} \pard\nowidctlpar\nooverflow\sl240\slmult1{\i\f0\lang2057\fs24\kerning28 Ms P Dube {\i0 for the respondent\par}} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\b\f0\lang2057\fs24\kerning28\tab SIBANDA J:\tab{\b0 On 25 October 1999 applicant instituted an urgent chamber \par}} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28 application seeking a provisional order for the release, by the respondent of her motor \par } \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28 vehicle, registration number 735-277N upon service of the provisional order on the \par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28 respondent . The urgent application came before C{\fs20 HEDA} J, as he then was, who \par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28 granted the provisional order. The respondent opposed confirmation of the {\i rule nisi.}\par } \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\tab On the return day the matter came before me on the opposed motion roll and I \par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28 confirmed the {\i rule nisi}. The respondent seems to be labouring under a false notion \par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28 that confirmation of the {\i rule nisi} left undecided the issue of who is liable for the \par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28 payment of import duty. He believes that the applicant is liable and for that reason \par } \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28 has refused to release the vehicle to the applicant. I would like to say at the on set that \par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28 the suggestion that the question of who is liable for the payment of duty, need not \par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28 arise because the confirmation of the provisional order was made on the basis of clear \par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28 evidence that the applicant is not the importer and in terms of the Act only an importer \par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28 is liable for payment of duty.\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\tab The facts of the case are fairly straight forward and admit of no ambiguity in as \par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28 much as they are common cause and are as follows:\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\tab\tab\tab \tab\tab\tab\tab\tab\tab 45/02\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\tab\tab\tab \tab\tab -2-\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\tab Sometime in February 1999, the applicant while perusing {\i The Herald \par}} \pard\nowidctlpar\nooverflow\sl240\slmult1{\i\f0\lang2057\fs24\kerning28\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\i\f0\lang2057\fs24\kerning28 Newspaper {\i0 , came across a motor vehicle advertised for sale under the \u8220\'93cars for Sale\u8221\'94 \par}} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28 column. She then contacted the owner of the vehicle who advised her that the vehicle \par } \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28 on offer was at the Automobile Association in Harare. The applicant then arranged \par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28 with the seller, a car dealer, that the vehicle be sent to Bulawayo in order that she may \par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28 view the vehicle. The vehicle was duly sent to Bulawayo and the applicant after an \par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28 inspection satisfied herself with the condition of the vehicle.\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\tab Subsequent thereto the applicant entered into an agreement of sale with Multi \par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28 Task (Pvt ) Ltd of number 3099 St Mary\u8217\'92s, Chitungwiza, to purchase the motor \par } \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28 vehicle for the sum of $160 000,00. However, before making payment of the \par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28 purchase price, and taking transfer, applicant took the vehicle to the police for \par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28 inspection and clearance. The vehicle was duly cleared and the applicant was satisfied \par } \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28 that the seller appeared to be a reputable car dealer. She then proceeded to pay the \par } \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28 purchase price in cash and duly took transfer.\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\tab In about October 1999 she received a letter from Central Registry requesting \par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28 her to present the registration book of the vehicle to their office and she obliged. She \par } \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28 was later informed that the registration book would be retained at the Registry Office \par } \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28 and that she should take her vehicle to an Inspector Ncube of the Car Theft \par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28 Department at the Bulawayo Drill Hall. She took the vehicle as directed. She was \par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28 later informed by Ncube that they had no record of the clearance of the vehicle. A Mr \par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28 Gumbo was then called from the Department of Customs and she was later informed \par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28 that the Bulawayo office was going to conduct a check in Harare to establish whether \par } \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28 the vehicle was cleared cleared by the Customs Department.\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\tab\tab\tab \tab\tab\tab\tab\tab\tab 45/02\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\tab\tab\tab \tab\tab -3-\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\tab On 20 October 1999, she was issued with a notice of seizure of the vehicle. \par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28 She was at the same time asked to pay duty in the sum of $119 000,00. On 25 \par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28 October 1999 she instituted these proceedings seeking the release for the vehicle by \par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28 the respondent . The application was opposed by the respondent on the grounds that \par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28 the vehicle was imported and the applicant has failed to produce proof of clearance as \par } \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28 required by the Act. It is respondent\u8217\'92s case that in terms of section 2 of the Act \par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28 (Chapter 23:02) applicant is an importer and as such is liable to pay duty for the \par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28 vehicle in terms of section 34 (2) of the Act.\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\tab That of course, leads to the obvious question of who is an importer in terms of \par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28 the Act. The definition of importer is to set out in section 2 of the Act, which \par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28 provides: \par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\tab\u8220 \'93Importer, in relation to goods includes any owner of or other person \tab possessed of or beneficially interested in any goods at {\ul any time before entry of} \tab {\ul the same has been made and the requirements of this Act fulfilled} ...\u8221 \'94 (the \tab emphasis is my own)\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\tab It is clear that to fall within the ambit of the definition under section 2 {\i supra }, \par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28 the applicant must have been the \u8220\'93owner\u8221\'94 or \u8220\'93in possession\u8221\'94 or \u8220\'93beneficially \par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28 interested \u8221\'94 in the goods at any time before entry of those goods has been made and the \par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28 requirements of the Act fulfilled.\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\tab The applicant , on evidence, does not fall within the preview of the definition. \par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28 She did not own, or possess or had a beneficially interest in the car before entry. The \par } \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28 applicant bought the vehicle from a dealer long after its entry into the country.\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\tab The next question to consider is could the applicant fall within the ambit of an \par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28 importer in terms of subsection (2) of section 34? That subsection provides that \par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\tab\tab\tab \tab\tab\tab\tab\tab\tab 45/02\tab\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\tab\tab\tab \tab\tab -4-\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28 where the provisions of subsection (1) of section 34 do not apply \u8220\'93... liability or duty \par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28 on all imported goods or goods deemed to have been imported in terms of section \par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28 thirty-six shall rest upon the importer...\u8221\'94 Would in those circumstances and because \par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28 the applicant was found in possession be held to fall within the preview of subsection \par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28 2 {\i supra }of the Act?\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\tab In my view, the circumstances under which she came into possession of the \par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28 vehicle can only lead to the conclusion that she does not fall within the provision of \par } \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28 subsection (2). On the evidence, she is the person envisaged by the proviso to \par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28 subsection (2) which reads:\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\tab\u8220 \'93Provided that liability for duty on goods which are no longer in his possession \tab shall not rest upon an importer who proves that he -\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\tab\tab ( a)\tab acquired those goods for their true value after they were \tab\tab\tab\tab imported; and\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\tab\tab ( b)\tab was unaware at the time of such acquisition that entry had not \tab\tab\tab been made and the requirements of this Act had not been \tab\tab\tab\tab fulfilled in respect of those goods.\u8221\'94\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\tab In my respectful view that, the applicant has not been shown to have been \par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28 aware that the vehicle was imported, let alone improperly imported for that matter at \par } \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28 the relevant time. On the contrary, the only evidence that there is, has shown that the\par } \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28 applicant acquired the vehicle for its true value of $160 000,00 and that she was \par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28 unaware at the time of the purchase of the vehicle that, at the time of importation the \par } \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28 importer, had not complied with the requirements of the Act.\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\tab Further , the applicant, in my respectful opinion, on this evidence is certainly \par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28 the person envisaged by section 193(3) of the Act in which the subsection provides, in \par } \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28 imperative terms that:\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\tab\tab\tab \tab\tab\tab\tab\tab\tab 45/02\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\tab\tab\tab \tab\tab -5-\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\tab\u8220 \'93No seizure shall be made in terms of subsection (1) ... where such articles \tab have been acquired after importation for their true value by a person who was \tab unaware at the time of his acquisition, that they were liable to seizure.\u8221 \'94\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\tab To that extent, the applicant has in my view discharged the onus in terms of \par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28 sub-paragraph (3)(ii) of section 193 of the Act, resting upon her of showing that, \par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28 indeed, she was unaware, at the time of purchase, that the vehicle was liable to \par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28 seizure.\par } \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\tab It is to be observed that according to the registration book, annexure (A) \par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28 paragraph (3) the vehicle is said to have been used as new in 1996. If it was imported, \par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28 then 1996 or 1997 was the year of its importation and liable to seizure immediately \par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28 thereafter . The notice of seizure was issued on 20 October 1999 about 3 years from \par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28 the year of entry or registration. In terms of subsection (3) of section 193 {\i supra}, \u8220\'93no \par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28 seizure shall be made in terms of subsection (1) where more than two years have \par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28 elapsed since the articles first became liable to seizure or ...\u8221\'94\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\tab The relevant date can only be the date of the year of entry into the country. It \par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28 follows therefore that, prescription has, in terms of the Act, taken its course. Thus \par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28 even if the vehicle was liable to seizure it now cannot, in terms of the Act, be seized.\par } \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\tab Mr Ncube in his heads of argument says the subsection is of no avail because \par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28 the vehicle was smuggled, fraudulently registered and above all the Director was not \par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28 aware of the importation of the vehicle. Mr Ncube, must be thinking of prescription \par } \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28 at common law. Under the Act the running of time period is unconditional. If the \par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28 legislator had wanted conditions under which prescription would not run as is the \par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28 case at common law he would have provided accordingly. The pancity of the rest of \par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28 Mr Ncube\u8217 \'92s submissions are based on the erroneous interpretation that applicant in \par } \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\tab\tab\tab \tab\tab\tab\tab\tab\tab 45/02\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\tab\tab\tab \tab\tab -6-\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28 terms of the Act is an importer and are therefore irrelevant.\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\tab It is some what puzzling that the respondent seeks to recover duty from the \par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28 applicant , despite the fact that the seller or Mr Chitekeshe has offered to pay the \par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28 duty. Indeed , such payment, if the seller is not the importer, is envisaged under \par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28 subsection (2) of the Act on the basis that the seller dealt with the vehicle on behalf of \par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28 the importer or owner, when selling it and thus acting as the importer\u8217\'92s agent.\par } \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\tab In any case the offer to pay the duty by Mr Chitekeshe, should be seen for what \par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28 it is a clear indication if not admission, that, firstly he was aware that duty was not \par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28 paid at the time of sale of the vehicle, if not importation, secondly, that applicant was \par } \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28 not aware that duty was not paid at the time of purchase and thirdly by offering to pay \par } \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28 the duty he intends indemnifying the applicant as an innocent purchaser, against any \par } \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28 claim for payment of duty. Is there any legal impediment, if I may ask, in recovering \par } \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28 the duty from Mr Chitekeshe as offered? He has made an offer to pay and I can see no \par } \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28 reasons why the Director should refuse to accept the payment. \par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\tab In the result I am satisfied that the applicant is not an importer, in terms of the \par } \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28 Act. Instead she is an innocent purchaser for the true value of the vehicle which was \par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28 publicly advertised in the press prior to the sale. She, on the evidence, was not and \par } \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28 could never have been aware that the vehicle was imported and for that matter let \par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28 alone, imported in contravention of the provisions of the Act, at the time of purchase. \par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28 She responded to a press advertisement and innocently purchased the vehicle, as any \par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28 other member of the public would have, in her position done. She is, therefore, in my \par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28 respectful opinion the person envisaged by the proviso to subsection (2) of section 34 \par } \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28 and subsection (3) of section 193 of the Act. In the circumstances, she could not be \par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\tab\tab\tab \tab\tab\tab\tab\tab\tab 45/02\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\tab\tab\tab \tab\tab -7-\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28 liable to pay duty on the vehicle. The respondent, in my view, should have sought to \par } \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28 recover the duty from the importer. If the seller and Mr Chitekeshe are not the \par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28 importers then they certainly must be the agents of the importer, or they ought to \par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28 know the previous owner, who, in turn, should know the importer, if he himself is not \par } \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28 the importer , and thus liable to pay the duty.\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\tab The applicant , in my view, as an innocent purchaser is entitled to have her \par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28 vehicle released to her.\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\tab Accordingly , the following order is granted. It is ordered:\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\tab 1.\tab That the provisional order be and is hereby confirmed with costs.\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\tab 2.\tab That the respondent be and is hereby ordered to release the vehicle to \tab\tab the applicant forthwith, upon service of this order.\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\i\f0\lang2057\fs24\kerning28 Webb, Low & Barry{\i0 applicant\u8217\'92s legal practitioners\par}} \pard\nowidctlpar\nooverflow\sl240\slmult1{\i\f0\lang2057\fs24\kerning28 Coghlan & Welsh{\i0 respondent\u8217\'92s legal practitioners\par}} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs24\kerning28\par} \pard\nowidctlpar\nooverflow\sl240\slmult1{\f0\lang2057\fs20\kerning28\par} }