Issues Before the Court: Court Decision: Background: Current Status: The case awaits a rehearing before a different judge to determine the reasonableness of ZIMRA’s decision regarding duty suspension on the imported vehicle kits.

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

Issues before the court: Court decision: The court a quo found in favor of the respondent, holding that: The Supreme Court upheld the decision of the court a quo, affirming the respondent’s right to collect taxes in foreign currency and dismissing the appellant’s appeal.

Issues before the court:1. Whether ZIMRA could lawfully issue replacement notices of revised tax assessments that were previously invalidated by a Supreme Court ruling (SC 148/21).2. Whether ZIMRA’s replacement notices were valid under the Income Tax Act after the previous assessments were declared a nullity. Court decision:1. The Supreme Court dismissed ZIMRA’s appeal with costs.