Glencore Merafe Venture and Others v Commissioner for the South African Revenue Service (38144/22)
Glencore Merafe Venture and Others v Commissioner for the South African Revenue Service (38144/22) [2024] ZAGPPHC 1196 (7 November 2024)
The court held that the Appeal Committee was entitled to raise and determine the adequacy of logbooks and record keeping, as the appeal was a wide appeal permitting a complete reconsideration of the merits. GMV was not the holder or cessionary of the necessary mining authorisation as required by Note 6(f)(ii)(cc) of Part 3 of Schedule 6 to the Customs Act, and therefore was not entitled to the diesel refunds claimed. The Commissioner’s discretion under Note 5 did not arise, as GMV was not legally entitled to the refunds. The applicants failed to provide sufficient records and logbooks to subs…
Source excerpt
- Customs And Excise Act
- Diesel Refund Scheme
- Mining Authorisation
- Record Keeping Requirements
- Commissioner Discretion
- Joint Venture Liability