Poseidon Operations (Pty) Ltd v Commissioner for South African Revenue Service and Others (23278/2022)
Poseidon Operations (Pty) Ltd v Commissioner for South African Revenue Service and Others (23278/2022) [2025] ZAGPPHC 539 (26 May 2025)
The court found that the applicant had demonstrated, on the evidence, that the goods were not diverted and were delivered to the intended recipient in the DRC. The applicant's explanation for the error was credible, given the extraordinary circumstances of the COVID-19 pandemic and operational disruptions. SARS failed to conduct a fair and thorough investigation and did not substantiate its allegations of diversion or intention to mislead. The court admitted the applicant's hearsay evidence, supported by contemporaneous records and an affidavit from the mine employee, as it was reliable and c…
Source excerpt
- Customs And Excise Act
- Remission And Mitigation Of Penalties
- Promotion Of Administrative Justice Act
- Condonation For Delay
- Admission Of Hearsay Evidence
- Judicial Review