Search by party name, citation, or a phrase from the judgment and move straight to the right volume.
Access noteResults only include content available on your current tier. If you do not have full case access, results from restricted case content will not appear.
Sign in to continue browsing Zimbabwe Law Reports.
Search by party name, citation, or a phrase from the judgment and move straight to the right volume.
Access noteResults only include content available on your current tier. If you do not have full case access, results from restricted case content will not appear.
Sign in to continue browsing Zimbabwe Law Reports.
Statutes — Customs and Excise Act [Chapter 177] — s 157(1)(f) — and s 71(4) D of the Customs and Excise (General) Regulations, 1980 — unlawful lending of goods entered under immigrant's rebate — nature of sentences for contravention of s 157(1)(f) of the Customs and Excise Act [Chapter 177] — "indefinite lending"- nature of act — immigrant's rebate — purpose of.
It is clear from the penalty provisions of the Customs and Excise Act [Chapter 177] that anyone who commits an offence in terms of the Act, renders himself liable to very harsh and severe penalties. That was the clear intention of the Legislature. It does not follow that, because prosecutions for contravening s 157(1)(f) of the Customs and Excise Act [Chapter 177] are rare, deterrent sentences should not be imposed. "Indefinite lending" of goods imported is almost as serious as complete disposal or sale of the property in question without the prior permission of the Controller and the payment of duty. The immigrant's rebate exists for the benefit of immigrants in respect of goods imported for the immigrant's personal use.
Sign in or create a free account — you get 2 full-case reads included.