Zimbabwe Institute of Tax Accountants

Arreta Chidodo versus Zimbabwe Revenue Authority

Issues before the court:

  • Whether the applicant was entitled to an immigrant’s rebate on customs duty.
  • Whether the applicant satisfied the requirements for a declaratory order.
  • Whether the respondent’s decision to reject the applicant’s claim for a rebate was valid.

Court decision:

The court dismissed the applicant’s application for a declaratory order, finding that:

  • The applicant failed to prove that she was a resident in the United Kingdom for at least two years, as required to qualify for an immigrant’s rebate.
  • The applicant’s application was essentially a review of the respondent’s administrative decision, which should have been brought through a separate procedure.
  • The respondent’s decision to reject the applicant’s claim was not irrational, procedurally improper, or unjustified.

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