South Africa Case Law

JT International Manufacturing South Africa (Pty) Ltd v The Commissioner for the South African Revenue Service (1330/2023)

JT International Manufacturing South Africa (Pty) Ltd v The Commissioner for the South African Revenue Service (1330/2023) [2025] ZASCA 37 (4 April 2025)

Court

Supreme Court of Appeal

Case number

1330/2023

Judges

Zondi, Smith, Koen, Musi, Phatsoane

The Supreme Court of Appeal held that the Commissioner may retrospectively exempt non-compliance with rule 19A.09(c) under section 75(10)(a).

• Customs And Excise Act
• Rebate Of Duty
• Commissioner Discretion
• Statutory Interpretation
• Import Duties
• Customs-and-excise-act

Glencore Merafe Venture and Others v Commissioner for the South African Revenue Service (38144/22)

Glencore Merafe Venture and Others v Commissioner for the South African Revenue Service (38144/22) [2024] ZAGPPHC 1196 (7 November 2024)

Court

North Gauteng High Court, Pretoria

Case number

38144/22

Judge

Y Coertzen

The court held that the Appeal Committee was entitled to raise and determine the adequacy of logbooks and record keeping, as the appeal was a wide appeal permitting a complete reconsideration of the merits. GMV was not the holder or cessionary of the necessary mining authorisation as required by Note 6(f)(ii)(cc) of Part 3 of Schedule 6 to the Customs Act, and therefore was not entitled to the diesel refunds claimed. The Commissioner’s discretion under Note 5 did not arise, as GMV was not legally entitled to the refunds. The applicants failed to provide sufficient records and logbooks to subs…

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• Customs And Excise Act
• Diesel Refund Scheme
• Mining Authorisation
• Record Keeping Requirements
• Commissioner Discretion
• Joint Venture Liability

Videx Mining Production (Pty) Ltd v NUMSA obo Paulsen and Others (J1185/21)

Videx Mining Production (Pty) Ltd v NUMSA obo Paulsen and Others (J1185/21) [2021] ZALCJHB 375 (19 October 2021)

Court

Labour Court Johannesburg

Case number

J1185/21

Judge

Tlhotlhalemaje

The Labour Court reviewed and set aside an ambiguous arbitration ruling on in camera evidence, remitting the issue for fresh determination before a different commissioner.

• In Camera Hearing
• Arbitration Review
• Urgency
• Witness Protection
• Commissioner Discretion
• In-camera-hearing

Graspan Colliery SA (Pty) Ltd v Commissioner for the South African Revenue Service (8420/18)

Graspan Colliery SA (Pty) Ltd v Commissioner for the South African Revenue Service (8420/18) [2020] ZAGPPHC 560; 83 SATC 10 (11 September 2020)

Court

North Gauteng High Court, Pretoria

Case number

8420/18

Judge

Collis

The court found that, prior to the amendment of Note 6(f)(iii) on 27 May 2016, rehabilitation activities were not included as 'primary production activities in mining' for the purposes of diesel refund claims under the Customs and Excise Act. The list of qualifying activities in the note was interpreted as exhaustive, and the subsequent amendment explicitly added rehabilitation, confirming its previous exclusion. The applicant's claim for diesel refunds related to rehabilitation activities before the amendment was therefore not valid. Regarding the diesel supplied to Sandton Plant Hire, the a…

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• Customs And Excise Act
• Diesel Refund Scheme
• Statutory Interpretation
• Primary Production Activities
• Misrepresentation
• Commissioner Discretion

Magubane v Metal Industries Bargaining Council and Others (JR1217/13)

Magubane v Metal Industries Bargaining Council and Others (JR1217/13) [2016] ZALCJHB 17 (27 January 2016)

Court

Labour Court Johannesburg

Case number

JR1217/13

Judge

E Molahlehi

The Labour Court dismissed a review of a condonation ruling, holding that the commissioner acted judicially in refusing relief for a late unfair dismissal referral.

• Condonation
• Unfair Dismissal
• Late Referral
• Commissioner Discretion
• Late-referral
• Unfair-dismissal

Sedibeng District Municipality v Petlane and Others (J898/14)

Sedibeng District Municipality v Petlane and Others (J898/14) [2015] ZALCJHB 142; (2015) 36 ILJ 2364 (LC) (6 May 2015)

Court

Labour Court Johannesburg

Case number

J898/14

Judge

M Mthombeni

The court found that the commissioner exercised her discretion judicially in proceeding with the arbitration hearing in the applicant's absence, as there was no court order staying the proceedings and no reasonable explanation for the applicant's absence. The applicant failed to apply for a postponement and was fully aware of the hearing date. The alleged bias and malice were unfounded and did not constitute a reviewable irregularity. The claim that the award was improperly obtained was rejected, as there was no evidence of fraud or improper conduct by the first respondent. The refusal to res…

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• Arbitration Award Review
• Rescission Of Default Award
• Wilful Default
• Good Cause For Rescission
• Commissioner Discretion
• Unfair Dismissal

Ngcobo v Standard Bank of South Africa and Others (D439/12)

Ngcobo v Standard Bank of South Africa and Others (D439/12) [2013] ZALCD 33 (25 September 2013)

Court

Labour Court Durban

Case number

D439/12

Judge

Tlhotlhalemaje

Labour Court review dismissed where an employee failed to show unfairness in a restructuring-based promotion process for Team Leader posts.

• Unfair Labour Practice
• Promotion And Appointment
• Review Of Arbitration Award
• Commissioner Discretion
• Costs Order
• Unfair-labour-practice

Nyathi and Others v Cloete NO and Others (2012/7667)

Nyathi and Others v Cloete NO and Others (2012/7667) [2012] ZAGPJHC 154; 2012 (6) SA 631 (GSJ) (7 September 2012)

Court

South Gauteng High Court, Johannesburg

Case number

2012/7667

Judge

FHD Van Oosten

High Court review of a liquidation enquiry ruling: oral examination was preferred over written interrogatories, subpoenas were upheld, and punitive costs were ordered.

• Companies Act 1973
• Liquidation Enquiry
• Commissioner Discretion
• Subpoena Validity
• Oral Vs Written Interrogatories
• Liquidation-enquiry

Modikwa Platinum Mine (Pty) Ltd v Commission for Conciliation Mediation and Arbitration and Others (LC)

Modikwa Platinum Mine (Pty) Ltd v Commission for Conciliation Mediation and Arbitration and Others (LC) [2012] ZALCJHB 5; [2012] 6 BLLR 578 (LC); (2012) 33 ILJ 1733 (LC) (19 January 2012)

Court

Labour Court Johannesburg

Case number

JR 1207/06

Judge

Seedat AJ

The commissioner committed a gross irregularity by refusing to accept the applicant's valid objection to the con-arb process, as section 191(5A)(c) of the LRA makes it clear that arbitration may only proceed immediately if no party objects. The commissioner further misdirected himself by refusing a short adjournment to allow the applicant to bring witnesses, a decision that was unreasonable and not justified by any prejudice to the other party. The refusal to adjourn did not meet the proper test for adjournment, as no irreparable harm would have resulted. Accordingly, the arbitration award wa…

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• Unfair Dismissal
• Con Arbitration
• Commissioner Discretion
• Adjournment
• Gross Irregularity

Pioneer Foods v CCMA (C 265/10)

Pioneer Foods v CCMA (C 265/10) [2011] ZALCCT 7; [2011] 8 BLLR 771 (LC) (11 March 2011)

Court

Labour Court Cape Town

Case number

C 265/10

Judge

Steenkamp

Section 191(5A) of the LRA is peremptory in requiring the commissioner to commence arbitration immediately after certifying that the dispute remains unresolved if no party objects to con-arb. The commissioner does not have discretion to adjourn before commencing arbitration, but retains discretion to adjourn after commencement for fairness. In this case, the commissioner satisfied himself that proper notice was given and proceeded in absentia. However, he failed to consider a request for postponement made by the employer's representative, which was unreasonable given the employer's bona fide…

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• Unfair Dismissal
• Con Arbitration
• Absence Of Party
• Postponement Of Arbitration
• Commissioner Discretion