South Africa Case Law

Bottom Line Solutions (Pty) Ltd trading as BLS Portco SA v Commissioner for the South African Revenue Service (27441/2020)

Bottom Line Solutions (Pty) Ltd trading as BLS Portco SA v Commissioner for the South African Revenue Service (27441/2020) [2025] ZAGPPHC 476 (12 May 2025)

Court

North Gauteng High Court, Pretoria

Case number

27441/2020

Judge

Khashane La M Manamela

The Court found that BLS, as a licensed clearing agent, did not satisfy the jurisdictional facts under section 99(2) of the Customs and Excise Act to escape liability for customs duty, VAT, penalties, and interest. BLS failed to provide valid proof of export, did not notify SARS of non-fulfilment, and did not take all reasonable steps to prevent diversion. The acquittal documents submitted were found invalid, and SARS' systems reflected the goods as unacquitted and not exported. The improper preparation of customs documents by BLS facilitated the diversion of goods. The Court held that SARS'…

Source excerpt

• Customs And Excise Act
• Liability Of Clearing Agents
• Judicial Review Under Paja
• Agency Principle In Tax
• Condonation For Late Review
• Diversion Of Bonded Goods

QI Logistis (Pty) Ltd v Commissioner for South African Revenue Services (35089/2020)

QI Logistis (Pty) Ltd v Commissioner for South African Revenue Services (35089/2020) [2024] ZAGPPHC 792 (8 August 2024)

Court

North Gauteng High Court, Pretoria

Case number

35089/2020

Judge

N Davis

Review dismissed: a clearing agent remained liable for customs duties and penalties on diesel consignments where export was not sufficiently proved.

• Customs And Excise Act
• Liability Of Clearing Agents
• Proof Of Export
• Promotion Of Administrative Justice Act
• Penalties And Forfeiture
• Costs Orders