DISTRIBUTED BY VERITAS TRUST Tel: [263] [4] 794478 Fax & Messages [263] [4] 793592 E-mail: veritas@mango.zw Veritas makes every effort to ensure the provision of reliable information, but cannot take legal responsibility for information supplied. Judgment No. SC 33/18 Civil Appeal No. SC 780/17 “includes any owner of or other person possessed of or beneficially interested in any goods at any time before entry of the same has been made and the requirements of this Act fulfilled.” (my emphasis) The above provision is clear and unambiguous. An importer can either be the owner or anyone else who is possessed of or beneficially interested in the goods to be imported. It does not limit the definition of an importer to the owner alone. Mbada Mine possessed an interest in the assets as they were to be used at its mine. It was not disputed that it was Mbada Mine that had imported the assets. However, by holding that Mbada Mine was also their owner, simply by virtue of having imported the assets, the court a quo undoubtedly misdirected itself. It is abundantly clear under the Customs and Excise Act that even a non- owner may import goods. In relation to suspension of duty on the importation of mining equipment, the Customs and Excise (Suspension) Regulations 2003 (S.I. 257 of 2003) as amended, provide in s 9K(2) that: “suspension of duty shall be granted to a holder in respect of specified goods which, during the specified period, are imported by that holder for use solely and exclusively for mining development operations.” A “holder” of a mining location, in the context of the above Regulations, is defined in s 5 (1) of the Mines and Minerals Act [Chapter 21:05] as: 7