Legal Counsel – Dispute Resolution & Judgments – Supreme Court of Appeal: 2025–2023

Apr 4, 2023 | Uncategorised

4 April 2023 – Custom and Excise Act, 1964

CSARS and Another v Richards Bay Coal Terminal (Pty) Ltd (1299/2021) [2023] ZASCA 39 (31 March 2023)

Customs and Excise Act 91 of 1964 – taxpayer not confined to the remedy of a wide appeal under s 47(9)(e) – can also review a tariff determination under the Promotion of Administrative Justice Act 3 of 2000, alternatively the principle of legality.

Have A Question?

Click here to view our FAQ to find the answers to frequently asked questions.

Want To Know More About Us?

Click here to view our About Us page to get to know more about us and our service offerings.

Want To Know The Latest News?

Click here to visit our news page to read about the latest from SARS, the Department of Labour and SAIT.