South Africa Case Law

Tholo Energy Services CC v Commissioner for the South African Revenue Service (378/2023)

Tholo Energy Services CC v Commissioner for the South African Revenue Service (378/2023) [2024] ZASCA 120; [2024] 4 All SA 89 (SCA); 87 SATC 301 (6 August 2024)

Court

Supreme Court of Appeal

Case number

378/2023

Judges

Schippers, Hughes, Weiner, Kgoele, Tolmay

The Supreme Court of Appeal held that the appellant failed to comply with the statutory requirements for a refund of fuel and Road Accident Fund levies under the Customs and Excise Act. The fuel was not obtained from stocks of the licensee of a customs and excise manufacturing warehouse as required by s 64F(1)(b), but rather from unlicensed depots. The appellant did not provide the necessary invoice from the licensee of a VM, nor did it demonstrate that the fuel was wholly and directly removed for delivery to Lesotho by a licensed distributor. Furthermore, the appellant exported the fuel with…

Source excerpt

• Customs And Excise Act
• Fuel Levy Refund
• Tariff Determination
• Export Permit Requirement
• Strict Compliance
• Administrative Appeal

International Version Trading and Projects (Pty) Ltd v South African Revenue Service (6012/21)

International Version Trading and Projects (Pty) Ltd v South African Revenue Service (6012/21) [2024] ZAGPPHC 92 (17 January 2024)

Court

North Gauteng High Court, Pretoria

Case number

6012/21

Judge

Barit

The High Court refused condonation for a late customs tariff appeal, finding the applicant’s delay explanation vague and its prospects of success poor.

• Customs And Excise Act
• Tariff Determination
• Rebate Entitlement
• Condonation
• Prescription Of Claims
• Customs-and-excise-act

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) [2022] ZAGPPHC 152; 2022 (4) SA 183 (GP); 84 SATC 369 (11 March 2022)

Court

North Gauteng High Court, Pretoria

Case number

30959/2019

Judge

R G Tolmay

The High Court held that Cell C was confined to the wide appeal under section 47(9)(e) of the Customs and Excise Act and could not compel a Rule 53 record.

• Customs And Excise Act
• Tariff Determination
• Wide Appeal
• Review Jurisdiction
• Rule 53 Procedure
• Customs-and-excise-act

Distell Limited v The Commissioner for the South African Revenue Service (56295/11)

Distell Limited v The Commissioner for the South African Revenue Service (56295/11) [2015] ZAGPPHC 798 (2 December 2015)

Court

North Gauteng High Court, Pretoria

Case number

56295/11

Judge

S. Potterill

The High Court refused leave to appeal in a customs dispute, holding that contradictory affidavits and an inadequate delay explanation left no reasonable prospects of success.

• Condonation
• Customs And Excise Act
• Tariff Determination
• Prospects Of Success
• Leave-to-appeal
• Customs-and-excise-act

Commissioner for South African Revenue Service v Plasmaview Technologies (Pty) Ltd (647/09)

Commissioner for South African Revenue Service v Plasmaview Technologies (Pty) Ltd (647/09) [2010] ZASCA 135; [2011] 2 All SA 235 (SCA); 73 SATC 338 (1 October 2010)

Court

Supreme Court of Appeal

Case number

647/09

Judges

Mpati, Cloete, Lewis, Tshiqi, Bertelsmann

The SCA held that “Plasma 2” was not a tariff determination, but a changed motivation. The appeal succeeded and the review application was dismissed.

• Customs And Excise Act
• Tariff Determination
• Rebate Entitlement
• Administrative Action Review
• Customs-and-excise-act
• Tariff-determination

Plasmaview Technologies (Pty) Ltd v Commissioner for the South African Revenue Service (44029/07)

Plasmaview Technologies (Pty) Ltd v Commissioner for the South African Revenue Service (44029/07) [2008] ZAGPHC 297; 72 SATC 44 (9 October 2008)

Court

High Courts - Gauteng

Case number

44029/07

Judge

Prinsloo

The court reviewed and set aside a retrospective SARS tariff determination because it was made without procedural fairness under PAJA and created a multimillion-rand liability.

• Promotion Of Administrative Justice Act
• Customs And Excise Duties
• Tariff Determination
• Procedural Fairness
• Retrospective Administrative Action
• Administrative-law