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 “the person in whose name such location is registered with the mining commissioner or with the Board or with the Secretary …….. .” The above provisions make it clear that suspension of duty on imported mining equipment is provided for persons who are holders of registered mining locations in terms of the Mines and Minerals Act. There is nothing in the definition of an “importer” or “holder”, or in the provision which allows for suspension of duty, to indicate that the person importing the equipment has to be the owner of that equipment. For an importer to be entitled to suspension of duty, he has to be a holder of a registered mining location, and must show that the equipment will be used solely and exclusively for mining development operations. Having regard to the foregoing, I take the view that the court a quo’s reliance on importation documents to prove ownership of the assets in question was misguided and incorrect. The relevant statutory provisions are clear in that they do not speak of an owner of goods but rather of an importer and a holder, neither of which necessarily has to be the owner. To this end, the question of who imported the assets becomes of no consequence to the determination of ownership. The evidence of the former employee of Mbaba Mine is only helpful to the extent that it proves what is already common cause, to wit, that Mbada Mine was the importer of the equipment. He could not positively state whether Mbada Mine had purchased the equipment before it was imported or paid for it at any time thereafter. 8