The applicant purchased a Landrover Discovery motor vehicle (registration OV18DWF, chassis number SALRA2ANOJA065929) outside Zimbabwe and brought it into the country. He did not pay the requisite fees for the importation of the vehicle. The Zimbabwe Revenue Authority (third respondent) seized the vehicle and demanded payment of duties and penalties. The first respondent (Commissioner of Customs and Excise) issued a decision on 2 May 2025 regarding the seizure, which was later supplanted by a decision dated 20 May 2025 upholding the seizure. The applicant was against paying the fees demanded and approached the court on an urgent basis seeking an order to set aside the decision, have the vehicle released, and declare the duties and penalties unlawful.