The applicant, Concilia Chinanzvana, was an elected Member of Parliament for Mashonaland West Province on the MDC Alliance Party ticket in the 2018 general elections. As a Member of Parliament, she enjoyed a duty rebate on the purchase of a motor vehicle in terms of section 143 of the Customs and Excise (General) Regulations 2001 (SI 154/2001). She purchased a Mazda BT50 vehicle through a loan from Parliament with this duty tax rebate. Following internal disputes in the MDC, she was recalled from Parliament by the Douglas Mwonzora MDC Alliance faction. Parliament, through the Speaker, declared she was no longer an MP. On 19 December 2020, her vehicle was impounded by ZIMRA at Nyabira tollgate. The applicant challenged section 143(6) of the regulations, which provides that if a serving MP ceases to be a member before dissolution of Parliament, the duty rebated becomes immediately due and payable. She had previously filed case HC 1446/22 seeking the same relief, which was struck from the roll by Deme J on 15 November 2022 with specific directions for compliance. Instead of complying with those directions, she filed this new application HC 4516/23 seeking identical relief.