THE High Court has dismissed a bid by former Zimbabwean diplomat Robert Mabulala to overturn the seizure of his Isuzu KB 280 truck by the Zimbabwe Revenue Authority (ZIMRA), ruling that the tax authority acted lawfully in ordering the vehicle's re-export to South Africa.
Justice Siyabona Musithu, handing down judgment said Mabulala's challenge was "devoid of merit" and that ZIMRA's officials "simply enforced the law."
"The respondent would not have been expected to act on the basis of a licence that had been issued in violation of the law," the judge said, adding: "Section 3(1) of Statutory Instrument 54/24 is very clear that a vehicle which is imported in violation of that provision has to be re-exported at the importer's expense."
Mabulala served as a counsellor at Zimbabwe's embassy in Pretoria between 2016 and June 2024. When his tour ended, he returned home with two vehicles: a Land Rover Defender and a second-hand Isuzu KB 280 manufactured in 2001.
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ZIMRA cleared the Defender under the immigrant's rebate facility but refused to release the Isuzu, citing Statutory Instrument 54 of 2024, which bans the importation of second-hand vehicles older than ten years. Officials ordered the vehicle re-exported at Mabulala's cost.
Mabulala argued that as a returning diplomat, he qualified for exemptions under SI 111 of 2024, which allows diplomats and returning residents to import older vehicles. He further pointed to an import licence issued to him in July 2024 as proof that his Isuzu qualified for clearance.
But ZIMRA countered that the law only allows one motor vehicle per returning resident under the rebate scheme. The Defender had already been processed under that facility, meaning the Isuzu did not qualify. The authority also argued that Mabulala's import licence was "nugatory" because it was issued four months after SI 54/24 had outlawed such licences.
Musithu agreed with ZIMRA, stressing that exemptions under SI 111/24 still fall under the one-vehicle limit.
"The explanatory note made it clear that the exemption applied to used vehicles imported by diplomats granted immigration rebates by ZIMRA... the applicant could not claim a rebate of duty in respect of the Isuzu once he had claimed that same rebate in respect of the Defender," the judge said.
He also dismissed Mabulala's reliance on the temporary "report order" that allowed him to move the car inland for clearance, saying it "is merely a form of deferred clearance" and not a guarantee of approval.
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Finding no basis to set aside ZIMRA's decision, the court ordered Mabulala to bear the authority's legal costs.
"The decision cannot be characterised as grossly unreasonable or irrational," Justice Musithu ruled. "Hardships flowing from the applicant's violation of the law cannot be blamed on ZIMRA."
