South Africa Case Law

Sandbaken Boerdery (Pty) Ltd v Commissioner for the South African Revenue Service and Another (053180/2022)

Sandbaken Boerdery (Pty) Ltd v Commissioner for the South African Revenue Service and Another (053180/2022) [2025] ZAGPPHC 54 (21 January 2025)

Court

North Gauteng High Court, Pretoria

Case number

053180/2022

Judge

Woodrow

The High Court dismissed Sandbaken Boerdery’s diesel refund appeal, finding its invoices and logbooks did not meet the Customs Act’s strict rebate requirements.

• Diesel Refund Scheme
• Customs And Excise Act
• Recordkeeping Requirements
• Onus Of Proof
• Strict Compliance
• Eligible Purchases

Dankie Oupa Delwery CC V Commissioner for the South African Revenue Services (A216/2023)

Dankie Oupa Delwery CC V Commissioner for the South African Revenue Services (A216/2023) [2024] ZAGPPHC 1202 (14 November 2024)

Court

North Gauteng High Court, Pretoria

Case number

A216/2023

Judges

S. Potterill, G.N. Moshoana, N. Engelbrecht

The Court held that the appellant's logbooks did not provide sufficient particularity to distinguish eligible diesel usage for primary mining activities as required by Note 6 to Schedule 6 of the Customs and Excise Act. The descriptions in the logbooks were generic and did not enable SARS to verify that the diesel was used exclusively for qualifying activities. The responsibility to prove entitlement to the refund lies with the claimant, and reliance on generic examples or analogies from SARS's website does not excuse non-compliance with statutory requirements. The Court further found that th…

Source excerpt

• Diesel Refund Scheme
• Customs And Excise Act
• Recordkeeping Requirements
• Eligible Purchases
• Procedural Fairness