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Civil Procedure [2025] ZAWCHC 245

Astron Energy (Pty) Ltd v Commissioner for the South African Revenue Service (20306/2022)

Astron Energy (Pty) Ltd v Commissioner for the South African Revenue Service (20306/2022) [2025] ZAWCHC 245 (9 June 2025)

Court
Western Cape High Court, Cape Town
Case number
20306/2022
Judge
Moosa AJ

The High Court dismissed SARS’s exceptions to Astron Energy’s combined customs tariff appeal and PAJA review, with costs, holding the pleading was sufficiently framed.

  • Customs And Excise Act
  • Tariff Determination Appeal
  • Promotion Of Administrative Justice Act
  • Exception Procedure
  • Internal Administrative Appeal
  • Judicial Review
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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.