Pahad Shipping CC v Commissioner for the South African Revenue Services (529/08)
Pahad Shipping CC v Commissioner for the South African Revenue Services (529/08) [2009] ZASCA 172; [2010] 2 All SA 246 (SCA); 72 SATC 35 (2 December 2009)
The Supreme Court of Appeal found that there were serious reservations about the credibility of the appellant's factual averments regarding its relationship with Al Ajwad International LLC, as the documentary evidence did not support the appellant's version. The inconsistencies between the affidavits and the documents were not adequately explored, and the respondent was not given an opportunity to cross-examine the deponent to the founding affidavit. The court held that, given the doubts about the correctness of the appellant's allegations and the potential for injustice, the matter should be…
Source excerpt
- Customs Duty
- Transaction Value
- Commission Vs Finance Charges
- Appeal Procedure
- Credibility Of Affidavit Evidence