TRA accompanied by Police
I am a law-abiding citizen residing in Dar es Salaam. Recently, a customs officer from the Tanzania Revenue Authority (TRA) conducted a routine inspection in one of the municipalities in our region. The officer noticed a vehicle that appeared to have been smuggled into the country without paying the necessary duties. The officer attempted to stop the vehicle and question the driver. However, the driver became aggressive and started accusing the officer of being an abductor. This situation escalated, and a crowd gathered, believing the officer was unlawfully detaining the driver. The TRA officer, who was not accompanied by the police, called for backup, but before the police arrived, the crowd attacked the officer, causing injuries. Who was wrong, the TRA officer or the crowd? Please guide me.
AL, Dar es Salaam
Collaboration between TRA officers and the police is important to prevent such incidents and ensure they can perform their duties safely and effectively. However, TRA officers may lawfully perform their duties without being accompanied by the police. In cases concerning customs, section 5 of the Customs (Management and Tariff) Act, Cap. 403 [R.E 2019] provides that customs officers have the power to patrol, inspect, and seize property suspected to be contraband, similar to police officers. They do not require police authorisation to carry out these duties.
Similarly, under section 7 of the East African Community Customs Management Act, 2004, officers administering the provisions of the Act have all the powers, rights, privileges, and protection of police officers of the Partner State in which such officers perform their duties. Lastly, according to section 94 of the Tax Administration Act Cap. 438 [R.E 2019], a tax officer is authorised to search, seize, or arrest a person, similar to a police officer, where there is a breach of tax law. Suppose what you said is true in this scenario, then the customs officer acted within his legal rights to inspect the vehicle. The attack on the officer was, therefore, unlawful. A lawyer can guide you further.