Dragon Freight (Pty) Ltd and Others v Commissioner for the South African Revenue Service and Others (13584/2020) [2021] ZAGPPHC 197 (17 March 2021)

Dragon Freight (Pty) Ltd and Others v Commissioner for the South African Revenue Service and Others (13584/2020) [2021] ZAGPPHC 197 (17 March 2021)

The court found that the respondents failed to meet the stringent threshold for leave to appeal under section 17(1)(a) of the Superior Courts Act. The present judgment is consistent with the earlier Dragon Freight judgment, and there are no conflicting judgments requiring consideration by the Supreme Court of Appeal. The respondents' arguments regarding jurisdiction and the provision of information were either based on a misinterpretation of the judgment or were distinguishable from the facts of the Prudence Forwarding case. The applicants had provided the required information, and SARS failed to consider their responses. The export declarations relied upon by SARS were irrelevant and...

Citation
[2021] ZAGPPHC 197
Parties
Applicant: Dragon Freight (Pty) Ltd; Applicant: Tian Le Trading Enterprise CC; Applicant: New Feeling Fashion Design (Pty) Ltd; Applicant: Tingting Secret Beauty (Pty) Ltd; Applicant: HIQ Pacific Trading CC; Applicant: FFB Import-Export CC; Applicant: Calla Trading (Pty) Ltd; Respondent: Commissioner of the South African Revenue Service; Respondent: Minister of Trade, Industry and Competition; Respondent: South African Apparel Association; Respondent: Apparel and Textile Association of Southern Africa; Respondent: Southern African Clothing and Textile Workers Union
Court
North Gauteng High Court, Pretoria
Jurisdiction
South Africa
Judgment Date
17 March 2021
Case Number
13584/2020
Procedural Posture
Leave to Appeal / Application for Leave to Appeal to the Supreme Court of Appeal
Outcome
Application for leave to appeal dismissed with costs, including costs of two counsel (one being senior counsel).
Judges
BAQWA
Legal Topics
Leave to Appeal, Jurisdiction, Review of Administrative Action, Costs Award
Civil Procedure Administrative Law Leave to Appeal Jurisdiction Review of Administrative Action Costs Award

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 3 Authorities cited 5 Party arguments 2 Amounts and remedies 1
Sign in to unlock

Parties

Dragon Freight (Pty) Ltd

Applicant

Tian Le Trading Enterprise CC

Applicant

New Feeling Fashion Design (Pty) Ltd

Applicant

Tingting Secret Beauty (Pty) Ltd

Applicant

HIQ Pacific Trading CC

Applicant

FFB Import-Export CC

Applicant

Calla Trading (Pty) Ltd

Applicant

Commissioner of the South African Revenue Service

Respondent

Minister of Trade, Industry and Competition

Respondent

South African Apparel Association

Respondent

Apparel and Textile Association of Southern Africa

Respondent

Southern African Clothing and Textile Workers Union

Respondent

Procedural Posture

Leave to Appeal / Application for Leave to Appeal to the Supreme Court of Appeal

Legal Issues

  1. 1 Whether the respondents have met the threshold for leave to appeal under section 17(1)(a) of the Superior Courts Act.
  2. 2 Whether there are conflicting judgments or compelling reasons justifying leave to appeal.
  3. 3 Whether the court had jurisdiction to grant the relief in the main application.

Ratio Decidendi

The court found that the respondents failed to meet the stringent threshold for leave to appeal under section 17(1)(a) of the Superior Courts Act. The present judgment is consistent with the earlier Dragon Freight judgment, and there are no conflicting judgments requiring consideration by the Supreme Court of Appeal. The respondents' arguments regarding jurisdiction and the provision of information were either based on a misinterpretation of the judgment or were distinguishable from the facts of the Prudence Forwarding case. The applicants had provided the required information, and SARS failed to consider their responses. The export declarations relied upon by SARS were irrelevant and...

Court Disposition

Application for leave to appeal dismissed with costs, including costs of two counsel (one being senior counsel).

Orders

  • The application for leave by the respondents is dismissed with costs, which shall include the costs consequent upon the employment of two counsel, the one being senior counsel.