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South Africa Case Law

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Tax Law [2022] ZAGPJHC 755

Premier Plastics (PTY) Ltd v The Commissioner for the South African Revenue Services (9726/2021)

Premier Plastics (PTY) Ltd v The Commissioner for the South African Revenue Services (9726/2021) [2022] ZAGPJHC 755 (28 July 2022)

Court
South Gauteng High Court, Johannesburg
Case number
9726/2021
Judge
Windell

The High Court held that the plastic bags were under 24 microns, not levy goods, and were exported to Lesotho and Eswatini. SARS’s levy assessment was set aside.

  • Customs And Excise Act
  • Environmental Levy
  • Export Exemption
  • Practice Generally Prevailing
  • Burden Of Proof
  • Customs-and-excise
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South Africa decisions are organised by court, judge, legal area and indexed issue so a practitioner can move from a proposition to a citable authority with the surrounding context intact.

Source links and collection timestamps are retained alongside the indexed records.