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South Africa Case Law

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Administrative Law [2024] ZAGPPHC 695

DSV South Africa (PTY) LTD and Another v Commissioner for the South African Revenue Services and Another (61072/2020)

DSV South Africa (PTY) LTD and Another v Commissioner for the South African Revenue Services and Another (61072/2020) [2024] ZAGPPHC 695 (22 July 2024)

Court
North Gauteng High Court, Pretoria
Case number
61072/2020
Judge
Swanepoel

The High Court reviewed SARS' refusal to refund duties paid in error on exported vehicles, ordered repayment of the cash portion, and declined to award PRCC value.

  • Customs And Excise Act
  • Refund Of Duties
  • Promotion Of Administrative Justice Act
  • Error In Tax Payment
  • Judicial Review
  • Constitutional Property Rights
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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.