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South Africa Case Law

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Tax Law [2024] ZAGPPHC 792

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
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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.