South Africa Case Law

Turners Shipping (Pty) Ltd v Commissioner for the South African Revenue Service (2022/059481)

Turners Shipping (Pty) Ltd v Commissioner for the South African Revenue Service (2022/059481) [2024] ZAGPPHC 709 (23 July 2024)

Court

North Gauteng High Court, Pretoria

Case number

2022/059481

Judge

BAM

The High Court dismissed Turners Shipping’s declaratory application, holding that SARS had a legal basis to hold the clearing agent liable for amounts in lieu of forfeiture.

• Customs And Excise Act
• Agent Liability
• Forfeiture Of Goods
• Refund Of Duties
• False Declaration
• Diversion Of Goods

DSV South Africa (PTY) LTD and Another v Commissioner for the South African Revenue Services and Another (61072/2020)

DSV South Africa (PTY) LTD and Another v Commissioner for the South African Revenue Services and Another (61072/2020) [2024] ZAGPPHC 695 (22 July 2024)

Court

North Gauteng High Court, Pretoria

Case number

61072/2020

Judge

Swanepoel

The High Court reviewed SARS' refusal to refund duties paid in error on exported vehicles, ordered repayment of the cash portion, and declined to award PRCC value.

• Customs And Excise Act
• Refund Of Duties
• Promotion Of Administrative Justice Act
• Error In Tax Payment
• Judicial Review
• Constitutional Property Rights

BP Southern Africa (Pty) Ltd v Commissioner for the South African Revenue Service (Appeal) (2021/49805)

BP Southern Africa (Pty) Ltd v Commissioner for the South African Revenue Service (Appeal) (2021/49805) [2024] ZAGPPHC 160 (1 March 2024)

Court

North Gauteng High Court, Pretoria

Case number

2021/49805

Judge

S D J Wilson

The application for leave to appeal was dismissed because BP failed to make out a positive factual case by admissible evidence that the fuel was exported in compliance with the Customs and Excise Act. The CN2 documents relied upon were not authenticated and did not relate to the relevant fuel consignments. BP did not provide proof that the fuel was received by the Zimbabwean consignees or conveyed by a licensed remover of goods, as required by the rebate items. There was no real and material dispute of fact, and thus no basis for referral to trial. The court had jurisdiction to decide the mer…

Source excerpt

• Customs And Excise Act
• Refund Of Duties
• Dispute Of Fact
• Leave To Appeal

Island View Storage Limited v Commissioner For the South African Revenue Services (12262/2012)

Island View Storage Limited v Commissioner For the South African Revenue Services (12262/2012) [2014] ZAKZDHC 14; 76 SATC 285 (8 April 2014)

Court

Kwazulu-Natal High Court, Durban

Case number

12262/2012

Judge

Chili

The court dismissed a Customs and Excise Act challenge over stolen ethanol, finding SARS was not wrong to refuse a rebate and that section 76(2)(d) did not apply.

• Customs And Excise Act
• Rebate Item 624 50
• Refund Of Duties
• Administrative Discretion
• Review Of Administrative Action
• Customs-and-excise-act