January 21, 2026 Regulatory & Compliance Decision: January 14, 2026

Central Bank penalty upheld; institution ordered to remedy compliance failures

Judge: Hon. Justice A. Mwakyembe

A financial institution challenged a regulatory penalty imposed by the Central Bank for failures in anti–money laundering and customer due diligence. The court confirmed the regulator's powers and the proportionality of the penalty, while requiring specific remedial steps.

Facts

The respondent regulator had imposed a substantial penalty and directed the institution to implement enhanced AML/CFT controls following an inspection that revealed gaps in customer due diligence, record-keeping, and reporting of suspicious transactions. The institution argued that the penalty was disproportionate and that it had already begun remedial measures.

Legal principle

The Central Bank's mandate includes ensuring compliance with AML/CFT legislation. Where an institution fails to meet prescribed standards, the regulator may impose sanctions that are proportionate to the seriousness of the breach and the need to deter future non-compliance. Judicial review is limited to legality and procedural fairness.

Key issues

1. Whether the regulator had followed due process in the inspection and penalty decision.
2. Whether the penalty was proportionate to the breaches found.
3. Whether the court could substitute its own view of the appropriate sanction.

Ratio decidendi

The court held that the regulator had acted within its powers and that the penalty was proportionate. The court declined to substitute its own view for that of the specialist regulator but required the regulator to specify clear timelines and milestones for the institution's remedial plan.

Commentary

The decision reinforces the importance of robust AML/CFT systems and the court's deference to the regulator in technical compliance matters. It is a useful reference for financial institutions operating in Tanzania.