Cell C (Pty) Ltd v Commissioner for the South African Revenue Service (30959/2019)
Cell C (Pty) Ltd v Commissioner for the South African Revenue Service (30959/2019) [2025] ZAGPPHC 265 (17 March 2025)
The court held that the issue of review jurisdiction had already been finally determined by Tolmay J, whose judgment was not appealed and remains binding on the parties. The pending Constitutional Court appeal in the Richards Bay matter, even if it results in a different interpretation of section 47(9)(e) of the Customs and Excise Act, will have no legal consequence in the present matter unless Tolmay J's judgment is set aside. The court found that the applicant failed to demonstrate that a stay of proceedings would serve the interests of justice, the parties, or the court. Accordingly, the a…
Source excerpt
- Stay Of Proceedings
- Review Jurisdiction
- Customs And Excise Act
- Finality Of Judgments