Tholo Energy Services CC v Commissioner for the South African Revenue Service (378/2023) [2024] ZASCA 120; [2024] 4 All SA 89 (SCA); 87 SATC 301 (6 August 2024)

Tholo Energy Services CC v Commissioner for the South African Revenue Service (378/2023) [2024] ZASCA 120; [2024] 4 All SA 89 (SCA); 87 SATC 301 (6 August 2024)

The Supreme Court of Appeal held that the appellant failed to comply with the statutory requirements for a refund of fuel and Road Accident Fund levies under the Customs and Excise Act. The fuel was not obtained from stocks of the licensee of a customs and excise manufacturing warehouse as required by s 64F(1)(b), but rather from unlicensed depots. The appellant did not provide the necessary invoice from the licensee of a VM, nor did it demonstrate that the fuel was wholly and directly removed for delivery to Lesotho by a licensed distributor. Furthermore, the appellant exported the fuel without obtaining the requisite ITAC permit, in contravention of the International Trade...

Citation
[2024] ZASCA 120
Parties
Appellant: Tholo Energy Services CC; Respondent: Commissioner for the South African Revenue Service
Court
Supreme Court of Appeal
Jurisdiction
South Africa
Judgment Date
6 August 2024
Case Number
378/2023
Procedural Posture
Civil Appeal / Appeal From Gauteng Division of the High Court, Pretoria, Under S 47(9)(e) of the Customs and Excise Act
Outcome
Appeal dismissed with costs, including the costs of two counsel.
Judges
Schippers, Hughes, Weiner, Kgoele, Tolmay
Legal Topics
Customs and Excise Act, Fuel Levy Refund, Tariff Determination, Export Permit Requirement, Strict Compliance, Administrative Appeal
Tax Law Civil Procedure Customs and Excise Act Fuel Levy Refund Tariff Determination Export Permit Requirement Strict Compliance Administrative Appeal

Case Brief

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Parties

Tholo Energy Services CC

Appellant

Commissioner for the South African Revenue Service

Respondent

Procedural Posture

Civil Appeal / Appeal From Gauteng Division of the High Court, Pretoria, Under S 47(9)(e) of the Customs and Excise Act

Legal Issues

  1. 1 Whether the appellant complied with the statutory requirements for a refund of fuel and Road Accident Fund levies under the Customs and Excise Act.
  2. 2 Whether the Commissioner was entitled to raise additional grounds for refusing the refund claims in the appeal under s 47(9)(e).
  3. 3 Whether the fuel was obtained from stocks of the licensee of a customs and excise manufacturing warehouse as required by s 64F(1)(b).

Ratio Decidendi

The Supreme Court of Appeal held that the appellant failed to comply with the statutory requirements for a refund of fuel and Road Accident Fund levies under the Customs and Excise Act. The fuel was not obtained from stocks of the licensee of a customs and excise manufacturing warehouse as required by s 64F(1)(b), but rather from unlicensed depots. The appellant did not provide the necessary invoice from the licensee of a VM, nor did it demonstrate that the fuel was wholly and directly removed for delivery to Lesotho by a licensed distributor. Furthermore, the appellant exported the fuel without obtaining the requisite ITAC permit, in contravention of the International Trade...

Court Disposition

Appeal dismissed with costs, including the costs of two counsel.

Orders

  • The appeal is dismissed with costs, including the costs of two counsel.