MUDIMA v COMMISSIONER GENERAL, ZIMBABWE REVENUE AUTHORITY 2008 (2) ZLR 189 (H)

Flynote

Customs and excise “ seizure of goods “ goods in possession of traveller leaving the country “ traveller not asked to declare goods “ not a violation of Customs and Excise Act and goods not liable to seizure

Headnote

D In terms of s 55(2)(b) of the Customs and Excise Act [Chapter 23:02], any person leaving Zimbabwe shall, whether or not he has goods in his possession, report to an officer, in the case of a person leaving by aircraft, at the customs post or to an officer at the aerodrome of departure and shall, if called upon to do so, unreservedly declare all the goods in his possession which he proposes to take with him beyond the borders of Zimbabwe in such manner as the officer may require, and shall fully and truthfully answer any questions put to him by the officer and, if so required, produce such goods for inspection by an officer. Goods found that have not been declared are subject to seizure in terms of s 193 of the Act. The discovery of goods in possession of a traveller which he has not been asked to declare is not a violation of the Act and thus there would be no basis upon which the seizure of the money could be lawfully made. The law does not oblige every traveller to mero motu declare the goods on his person. A traveller is only obliged to disclose and disclose fully and truthfully the goods in his possession if called upon to do so by a customs officer.