Turners Shipping (Pty) Ltd v Commissioner for the South African Revenue Service (Leave to Appeal) (2022/059481) [2025] ZAGPPHC 677 (3 July 2025)

Turners Shipping (Pty) Ltd v Commissioner for the South African Revenue Service (Leave to Appeal) (2022/059481) [2025] ZAGPPHC 677 (3 July 2025)

The court considered the grounds advanced by the applicant and the opposition by the respondent. Applying the test under Section 17(1) of the Superior Courts Act, the judge found that another court may reasonably reach a different conclusion on the issues raised, particularly regarding the applicant's liability and status under the relevant statutory provisions. The judge was persuaded that there are reasonable prospects of success in an appeal or, alternatively, compelling reasons for the appeal to be heard. Accordingly, leave to appeal to the Full Court of the Division was granted.

Citation
[2025] ZAGPPHC 677
Parties
Applicant: Turners Shipping (Pty) Ltd; Respondent: Commissioner for the South African Revenue Service
Court
North Gauteng High Court, Pretoria
Jurisdiction
South Africa
Judgment Date
3 July 2025
Case Number
2022/059481
Procedural Posture
Leave to Appeal / Application for Leave to Appeal to the Full Court
Outcome
Leave to appeal is granted to the Full Court of this Division. Costs will be costs in the appeal.
Judges
Bam
Legal Topics
Leave to Appeal, Superior Courts Act, Liability for Duties, Definition of Exporter, Agency Liability
Tax Law Civil Procedure Leave to Appeal Superior Courts Act Liability for Duties Definition of Exporter Agency Liability

Case Brief

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Parties

Turners Shipping (Pty) Ltd

Applicant

Commissioner for the South African Revenue Service

Respondent

Procedural Posture

Leave to Appeal / Application for Leave to Appeal to the Full Court

Legal Issues

  1. 1 Whether the applicant falls within the definition of exporter under the relevant legislation.
  2. 2 Whether the respondent has legal basis to hold the applicant liable as agent for payment of duties.
  3. 3 Whether the applicant is the person concerned for purposes of Section 76A.

Ratio Decidendi

The court considered the grounds advanced by the applicant and the opposition by the respondent. Applying the test under Section 17(1) of the Superior Courts Act, the judge found that another court may reasonably reach a different conclusion on the issues raised, particularly regarding the applicant's liability and status under the relevant statutory provisions. The judge was persuaded that there are reasonable prospects of success in an appeal or, alternatively, compelling reasons for the appeal to be heard. Accordingly, leave to appeal to the Full Court of the Division was granted.

Court Disposition

Leave to appeal is granted to the Full Court of this Division. Costs will be costs in the appeal.

Orders

  • Leave to appeal is granted to the Full Court of this Division.
  • Costs will be costs in the appeal.