Southern Ambition 1942 CC and Another v Commissioner for the South African Revenue Service (5808/2021) [2024] ZAFSHC 371 (15 November 2024)

Southern Ambition 1942 CC and Another v Commissioner for the South African Revenue Service (5808/2021) [2024] ZAFSHC 371 (15 November 2024)

The court found that the applicant failed to comply with the provisions of section 89 and section 96(1)(a) and (c) of the Customs and Excise Act 91 of 1964, and that the delay of two years in addressing the special plea was unjustified. The applicant did not demonstrate that the Commissioner refused to extend the expiry period or that the required notice was given. Applying the raised threshold for leave to appeal under section 17 of the Superior Courts Act, the court concluded that the applicant did not show reasonable prospects that another court would reach a different conclusion. The application for leave to appeal was therefore dismissed with costs.

Citation
[2024] ZAFSHC 371
Parties
Applicant: Southern Ambition 1942 CC; Applicant: Mahloenyeng Trading (Pty) Ltd; Respondent: Commissioner for the South African Revenue Service
Court
Free State High Court, Bloemfontein
Jurisdiction
South Africa
Judgment Date
15 November 2024
Case Number
5808/2021
Procedural Posture
Leave to Appeal / Application for Leave to Appeal to the Full Bench Following Dismissal of Main Application.
Outcome
Application for leave to appeal dismissed with costs.
Judges
S Chesiwe
Legal Topics
Leave to Appeal, Condonation, Customs and Excise Act, Special Plea, Reasonable Prospects of Success
Civil Procedure Tax Law Leave to Appeal Condonation Customs and Excise Act Special Plea Reasonable Prospects of Success

Case Brief

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Parties

Southern Ambition 1942 CC

Applicant

Mahloenyeng Trading (Pty) Ltd

Applicant

Commissioner for the South African Revenue Service

Respondent

Procedural Posture

Leave to Appeal / Application for Leave to Appeal to the Full Bench Following Dismissal of Main Application.

Legal Issues

  1. 1 Whether the applicant has shown reasonable prospects that another court would reach a different conclusion regarding the dismissal of its application for condonation and the upholding of the respondent's special plea.
  2. 2 Whether the applicant complied with the provisions of section 89 and section 96(1)(a) and (c) of the Customs and Excise Act 91 of 1964.
  3. 3 Whether the absence of notice in terms of section 96(1)(c)(i) of the Customs and Excise Act and the delay by the applicant preclude leave to appeal.

Ratio Decidendi

The court found that the applicant failed to comply with the provisions of section 89 and section 96(1)(a) and (c) of the Customs and Excise Act 91 of 1964, and that the delay of two years in addressing the special plea was unjustified. The applicant did not demonstrate that the Commissioner refused to extend the expiry period or that the required notice was given. Applying the raised threshold for leave to appeal under section 17 of the Superior Courts Act, the court concluded that the applicant did not show reasonable prospects that another court would reach a different conclusion. The application for leave to appeal was therefore dismissed with costs.

Court Disposition

Application for leave to appeal dismissed with costs.

Orders

  • The application for leave to appeal to the Full Bench of this Division is dismissed with costs.