BP Southern Africa (Pty) Ltd v Commissioner for the South African Revenue Service (801/2022) [2024] ZASCA 2; 87 SATC 34; 2025 (4) SA 59 (SCA) (12 January 2024)

BP Southern Africa (Pty) Ltd v Commissioner for the South African Revenue Service (801/2022) [2024] ZASCA 2; 87 SATC 34; 2025 (4) SA 59 (SCA) (12 January 2024)

The Supreme Court of Appeal held that the Customs and Excise Act does not suspend the obligation to pay duties upon demand by SARS, even if the taxpayer requests reasons or lodges an appeal. SARS lawfully filed the certified statement and was entitled to recover the amount claimed. BP failed to establish any of the requirements for an interim interdict, as it did not prove a prima facie right, irreparable harm, or that the balance of convenience favoured it. The evidence showed BP had sufficient financial resources and access to credit, and the legislative scheme did not entitle it to pre-judgment interest. The refusal to admit the supplementary founding affidavit was a non-appealable...

Citation
[2024] ZASCA 2
Parties
Applicant: BP Southern Africa (Pty) Ltd; Respondent: Commissioner for the South African Revenue Service
Court
Supreme Court of Appeal
Jurisdiction
South Africa
Judgment Date
12 January 2024
Case Number
801/2022
Procedural Posture
Leave to Appeal / Application for Special Leave to Appeal to the Supreme Court of Appeal Following Dismissal of Urgent Interim Interdicts and Related Appeals in the Gauteng Division of the High Court.
Outcome
Application for special leave to appeal dismissed with costs.
Judges
Molemela, Nicholls, Matojane, Goosen, Musi
Legal Topics
Customs and Excise Act, Interim Interdict, Administrative Action, Suspension of Payment, Certified Statement, Review Proceedings
Tax Law Civil Procedure Customs and Excise Act Interim Interdict Administrative Action Suspension of Payment Certified Statement Review Proceedings

Case Brief

Summary, issues, holding and outcome

More case intelligence is available

Unlock the full research layer for this judgment.

Full judgment text Downloadable case file Legal principles 5 Authorities cited 14 Party arguments 2 Amounts and remedies 3
Sign in to unlock

Parties

BP Southern Africa (Pty) Ltd

Applicant

Commissioner for the South African Revenue Service

Respondent

Procedural Posture

Leave to Appeal / Application for Special Leave to Appeal to the Supreme Court of Appeal Following Dismissal of Urgent Interim Interdicts and Related Appeals in the Gauteng Division of the High Court.

Legal Issues

  1. 1 Whether the high court refused the section 96 application for truncated notice period under the Customs and Excise Act.
  2. 2 Whether the applicant established the requirements for an interim interdict against SARS.
  3. 3 Whether the refusal to admit a supplementary founding affidavit is appealable and, if so, whether the refusal was proper.

Ratio Decidendi

The Supreme Court of Appeal held that the Customs and Excise Act does not suspend the obligation to pay duties upon demand by SARS, even if the taxpayer requests reasons or lodges an appeal. SARS lawfully filed the certified statement and was entitled to recover the amount claimed. BP failed to establish any of the requirements for an interim interdict, as it did not prove a prima facie right, irreparable harm, or that the balance of convenience favoured it. The evidence showed BP had sufficient financial resources and access to credit, and the legislative scheme did not entitle it to pre-judgment interest. The refusal to admit the supplementary founding affidavit was a non-appealable...

Court Disposition

Application for special leave to appeal dismissed with costs.

Orders

  • The application for special leave to appeal is dismissed with costs.