Court blocks MRA on Bingu vehicles

The High Court in Blantyre on Friday quashed decisions and actions of the Malawi Revenue Authority (MRA) to seize 41 vehicles of former president the late Bingu wa Mutharika, describing the actions as unfair and unreasonable.

In October last year, the public tax collector, MRA, wrote Mutharika’s brother, Peter, requesting to repossess the vehicles until duty is paid before any further use by any third party not entitled to the privileges that the law accorded Bingu as head of State.

Peter did not handover the 41 vehicles and MRA seized them.

MRA contended that Bingu, by his death, voluntarily disposed of the goods and as such they were liable for customs for which the Commissioner General can seize the goods.

But Judge Dunstain Mwaungulu described the contention as unusual argument.

Observed Mwaungulu in his ruling: “It cannot be that a president can by death be voluntarily disposing of goods. Even if we accept that by death he is doing that, it would be him, according to the Customs Procedure Code 4000.1 that would be liable to pay duty, not a person who receives the goods by the president’s disposal by death.

“I don’t think, however, for once that the president by death disposes of anything as to activate the Customs Procedure Code 4000.1. Property, upon death, devolves because of death and is not disposed voluntarily by the deceased.”

He further noted that MRA failed to demonstrate to court that Bingu is supposed to pay during his lifetime even on goods for personal use.

The judge further faulted MRA’s action to seize the vehicles, saying it was not justifiable.

“Unless the [Bingu wa Mutharika] estate was bankrupt or unable to pay the duty, seizure of the motor vehicles was, without an offence against the customs, unjustifiable,” ruled Mwaungulu.

Mwaungulu also rapped MRA for its actions, observing that the written reasons given to Peter were insufficient.