South Africa Case Law

JT International Manufacturing South Africa (Pty) Ltd v The Commissioner for the South African Revenue Service (1330/2023)

JT International Manufacturing South Africa (Pty) Ltd v The Commissioner for the South African Revenue Service (1330/2023) [2025] ZASCA 37 (4 April 2025)

Court

Supreme Court of Appeal

Case number

1330/2023

Judges

Zondi, Smith, Koen, Musi, Phatsoane

The Supreme Court of Appeal held that the Commissioner may retrospectively exempt non-compliance with rule 19A.09(c) under section 75(10)(a).

• Customs And Excise Act
• Rebate Of Duty
• Commissioner Discretion
• Statutory Interpretation
• Import Duties
• Customs-and-excise-act

JT International Manufacturing South Africa (Pty) Ltd v Commissioner for the South African Revenue Service (29690/14)

JT International Manufacturing South Africa (Pty) Ltd v Commissioner for the South African Revenue Service (29690/14) [2023] ZAGPPHC 2061 (10 October 2023)

Court

North Gauteng High Court, Pretoria

Case number

29690/14

Judge

Flatela Luleka

The court held that Rule 19A.09(c) of the Customs and Excise Act is peremptory and requires strict compliance, particularly regarding the 30-day time limit for submitting ZRW forms. Section 75(10)(a) does not empower the Commissioner to condone or retrospectively exempt non-compliance with this rule; its discretion is limited to exemption from prior compliance with certain conditions, not post-facto condonation. The applicant's request was, in substance, for condonation rather than exemption, and the statutory language and operational practice do not support such a power. The administrative r…

Source excerpt

• Customs And Excise Act
• Rebate Of Duty
• Statutory Interpretation
• Administrative Discretion
• Retrospective Exemption

Mat Chem CC v Commissioner of the South African Revenue Service (7139/2019)

Mat Chem CC v Commissioner of the South African Revenue Service (7139/2019) [2020] ZAKZPHC 71; 83 SATC 535 (20 November 2020)

Court

Kwazulu-Natal High Court, Pietermaritzburg

Case number

7139/2019

Judge

Mnguni

High Court appeal over customs forfeiture and remission denied; court upheld SARS’s demand and dismissed Mat Chem CC’s appeal with costs.

• Customs And Excise Act
• Rebate Of Duty
• Forfeiture Of Goods
• Mitigation Of Penalties
• Administrative Discretion
• Customs-and-excise-act