Africa Big Lion Mining (Pty) Ltd (‘ABLM’) v Commissioner for Customs and Excise and Others (HC-MD-CIV-MOT-REV-2022/00608)
Africa Big Lion Mining (Pty) Ltd (‘ABLM’) v Commissioner for Customs and Excise and Others (HC-MD-CIV-MOT-REV-2022/00608) [2023] NAHCMD 735 (15 November 2023)
Dolomite is a dimension stone within the meaning of the Export Levy Act 2 of 2016, as informed by the definition in the Minerals (Prospecting and Mining) Act 33 of 1992; the respondents acted intra vires and reasonably in imposing the export levy, and the applicant's claims of ultra vires, lack of audi, and legitimate expectation are unfounded.
Source excerpt
- Statutory interpretation
- Ultra vires
- Export levy
- Natural justice
- Legitimate expectation