South Africa Case Law

Commissioner for the South Revenue Service v Taxpayer BLW (VAT 22504)

Commissioner for the South Revenue Service v Taxpayer BLW (VAT 22504) [2025] ZATC 10 (25 February 2025)

Court

Tax Court

Case number

VAT 22504

Judge

N.P. Mali

The court found that BLW had partially complied with its discovery obligations but had failed to discover all documents referenced in its pleadings, particularly those relating to export transactions and agency arrangements. BLW's objections to the procedure and timing of SARS's applications were dismissed as unfounded, given BLW's own actions and admissions regarding outstanding documents. The court held that the Tax Court Rules, supplemented by the Uniform Rules of Court where necessary, provide adequate mechanisms for discovery and enforcement of compliance. SARS's applications for discove…

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• Value Added Tax
• Discovery Of Documents
• Customs And Excise
• Zero Rated Supplies

Phiri v S - Appeal Judgment (A21/2022)

Phiri v S - Appeal Judgment (A21/2022) [2023] ZALMPTHC 7 (17 July 2023)

Court

Limpopo High Court, Thohoyandou

Case number

A21/2022

Judges

AML Phatudi, MF Kganyago

Appeal against fraud convictions for customs-related false certification was dismissed; the court upheld the finding of potential prejudice to SARS.

• Fraud
• Customs And Excise
• Potential Prejudice
• Misrepresentation
• Sentencing Discretion
• Customs-and-excise

Ngubane v S (A29/2023)

Ngubane v S (A29/2023) [2023] ZAGPJHC 500 (18 April 2023)

Court

South Gauteng High Court, Johannesburg

Case number

A29/2023

Judge

Thupaatlase

The court found that the magistrate erred in refusing bail by overemphasizing the seriousness of the charges and the strength of the State's case, while failing to properly weigh factors in favour of the appellant. The magistrate incorrectly stated that a minimum sentence of 15 years applied, when the law prescribes a maximum. The appellant is a South African citizen with no evidence of intent to abscond, interfere with witnesses, or cause public disturbance. The State conceded there was no risk of interference or public unrest. The use of affidavit evidence was permissible and both parties r…

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• Bail Application
• Firearms Control Act
• Counterfeit Goods
• Customs And Excise
• Onus Of Proof

Ambassador Duty Free (Pty) Ltd v Minister of Finance and Others (28368/2021; 32175/2021)

Ambassador Duty Free (Pty) Ltd v Minister of Finance and Others (28368/2021; 32175/2021) [2022] ZAGPPHC 7 (17 January 2022)

Court

North Gauteng High Court, Pretoria

Case number

28368/2021; 32175/2021

Judge

D S Fourie

The High Court is bound by the Constitutional Court's decision in Prince, which holds that it is neither necessary nor competent for a High Court to suspend a declaration of invalidity relating to an Act of Parliament, as such orders require confirmation by the Constitutional Court and have no force unless confirmed. The Court found that the Schedules to the Customs Act and VAT Act, even as amended, remain part of the Act of Parliament and thus any declaration of invalidity regarding these Schedules also requires confirmation. The Court declined to grant immediate prospective effect to the de…

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• Delegation Of Legislative Power
• Declaration Of Invalidity
• Confirmation Proceedings
• Customs And Excise
• Value Added Tax
• Prospective And Suspended Orders

HMT Projects (Pty) Ltd v Commissioner South African Revenue Service (7215/2018)

HMT Projects (Pty) Ltd v Commissioner South African Revenue Service (7215/2018) [2020] ZAGPPHC 143 (14 April 2020)

Court

North Gauteng High Court, Pretoria

Case number

7215/2018

Judge

Davis

The court dismissed a tariff appeal, holding that seamless carbon steel pipes certified to API 5L were line pipes classifiable under tariff heading 7304.19.

• Customs And Excise
• Tariff Classification
• Objective Characteristics
• Dual Certification
• Interpretation Of Tariff Headings
• Customs-and-excise

Starways Trading 21 CC and Others v Pearl Island Trading 714 (Pty) Ltd and Another (232/2018)

Starways Trading 21 CC and Others v Pearl Island Trading 714 (Pty) Ltd and Another (232/2018) [2018] ZASCA 177; 2019 (2) SA 650 (SCA) (3 December 2018)

Court

Supreme Court of Appeal

Case number

232/2018

Judges

Lewis, Wallis, Zondi, Van der Merwe, Matojane

The SCA held that “ex warehouse” did not exclude section 59 of the Customs and Excise Act, and Starways repudiated the sugar contract by insisting on full payment.

• Contract Interpretation
• Implied Terms
• Repudiation
• Customs And Excise
• Undisclosed Principal
• Contract-interpretation

Starways Trading 21 CC v Pearl Island Trading 714 (Pty) Ltd (22002/2016)

Starways Trading 21 CC v Pearl Island Trading 714 (Pty) Ltd (22002/2016) [2017] ZAWCHC 88; [2017] 4 All SA 568 (WCC) (26 July 2017)

Court

Western Cape High Court, Cape Town

Case number

22002/2016

Judge

Davis

The court found that the applicant failed to demonstrate that the phrase 'ex-warehouse' in the contract constituted an agreement to the contrary under section 59(2) of the Customs & Excise Act. The evidence showed that 'ex-warehouse' was used synonymously with collection from the applicant's premises, not as a technical term altering risk or price adjustment. The applicant's arguments relied heavily on academic analysis without sufficient factual support from the record. Regarding repudiation, the applicant's refusal to permit a reduction in contract price, as required by the statutory implie…

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• Contract Interpretation
• Repudiation
• Tripartite Agreement
• Customs And Excise
• Leave To Appeal
• Undisclosed Principal

Commissioner, South African Revenue Services v MultiChoice Africa (Pty) Ltd and Another (218/10)

Commissioner, South African Revenue Services v MultiChoice Africa (Pty) Ltd and Another (218/10) [2011] ZASCA 41; 73 SATC 209 (29 March 2011)

Court

Supreme Court of Appeal

Case number

218/10

Judges

Cloete, Heher, Snyders, Majiedt, Plasket

The SCA held that a satellite decoder’s principal function is television reception, upheld customs classification under Tariff Heading 8528.12.90, and interpreted a statutory miswording accordingly.

• Customs And Excise
• Tariff Classification
• Statutory Interpretation
• Ad Valorem Excise Duty
• Customs-and-excise
• Tariff-classification

Degussa Africa (Pty) Ltd and Another v International Trade Administration Commission and Others (22264/2007)

Degussa Africa (Pty) Ltd and Another v International Trade Administration Commission and Others (22264/2007) [2007] ZAGPHC 112; 69 SATC 146 (20 June 2007)

Court

High Courts - Gauteng

Case number

22264/2007

Judge

W.L Seriti

The court set aside provisional safeguard duties on lysine, holding that the Commission acted unlawfully by imposing them without prior notice or a hearing.

• Procedural Fairness
• Safeguard Measures
• Promotion Of Administrative Justice Act
• International Trade Administration Act
• Customs And Excise
• World Trade Organisation Agreement

Chairman : Board On Tariffs and Trade and Others v Brenco Incorporated and Others (285/99)

Chairman : Board On Tariffs and Trade and Others v Brenco Incorporated and Others (285/99) [2001] ZASCA 67; 2001 (4) SA 511 (SCA); 64 SATC 130 (25 May 2001)

Court

Supreme Court of Appeal

Case number

285/99

Judges

Marais, Zulman, Streicher, Navsa, Mpati

The Supreme Court of Appeal upheld anti-dumping duties, holding that the investigation was fair, confidential information could be withheld, and no further ministerial hearing was required.

• Procedural Fairness
• Anti Dumping Duties
• Audi Alteram Partem
• Confidential Information
• Natural Justice
• Customs And Excise