Distell Limited and Another v Commissioner for the South African Revenue Services and Another (A1274/06) [2009] ZAGPPHC 23 (3 April 2009)

Distell Limited and Another v Commissioner for the South African Revenue Services and Another (A1274/06) [2009] ZAGPPHC 23 (3 April 2009)

The court held that Distell Limited did not have locus standi to challenge the 1995 tariff determination issued to SFW regarding Crown Premium, as the right to appeal was not transferred by cession or otherwise. The statutory time limits for appealing tariff determinations were peremptory, and neither Distell nor SFW prosecuted appeals within the prescribed periods, nor did they provide sufficient grounds for condonation. The court found that the Promotion of Administrative Justice Act (PAJA) did not apply to the tariff determination process, and even if it did, the appellants failed to justify the extension of the time bar. On the classification issue, the court determined that wine...

Citation
[2009] ZAGPPHC 23
Parties
Appellant: Distell Limited; Appellant: Stellenbosch Farmers’ Winery Ltd; Respondent: Commissioner for the South African Revenue Services; Respondent: Minister of Finance
Court
North Gauteng High Court, Pretoria
Jurisdiction
South Africa
Judgment Date
3 April 2009
Case Number
A1274/06
Procedural Posture
Civil Appeal / Appeal From Dismissal of Application in the Court a Quo
Outcome
Appeal dismissed with costs, including costs of two counsel.
Judges
P.Z. Ebersohn, G. Webster, L.M. Molopa
Legal Topics
Customs and Excise Act, Tariff Classification, Time Bar, Locus Standi, Promotion of Administrative Justice Act, Judicial Review
Tax Law Administrative Law Commercial and Corporate Customs and Excise Act Tariff Classification Time Bar Locus Standi Promotion of Administrative Justice Act +1 more

Case Brief

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Parties

Distell Limited

Appellant

Stellenbosch Farmers’ Winery Ltd

Appellant

Commissioner for the South African Revenue Services

Respondent

Minister of Finance

Respondent

Procedural Posture

Civil Appeal / Appeal From Dismissal of Application in the Court a Quo

Legal Issues

  1. 1 Whether Distell Limited had locus standi to challenge the 1995 tariff determination issued to SFW regarding Crown Premium.
  2. 2 Whether the tariff determinations made by the Commissioner in 1995 and 1996 in respect of Crown and Bernini could be impugned, given statutory time bars and the requirements for condonation.
  3. 3 Whether wine coolers, prior to the amendment of Schedule 1 Part 2A on 18 February 2004, attracted payment of specific excise duty under Tariff Item 104.17.15.

Ratio Decidendi

The court held that Distell Limited did not have locus standi to challenge the 1995 tariff determination issued to SFW regarding Crown Premium, as the right to appeal was not transferred by cession or otherwise. The statutory time limits for appealing tariff determinations were peremptory, and neither Distell nor SFW prosecuted appeals within the prescribed periods, nor did they provide sufficient grounds for condonation. The court found that the Promotion of Administrative Justice Act (PAJA) did not apply to the tariff determination process, and even if it did, the appellants failed to justify the extension of the time bar. On the classification issue, the court determined that wine...

Court Disposition

Appeal dismissed with costs, including costs of two counsel.

Orders

  • The appeal is dismissed with costs, which costs shall include the costs of two counsel.