30 March 2023 – Customs and Excise Act, 1964
Dankie Oupa Delwery CC v CSARS (39598/20) [2022] ZAGPPHC 898 (6 September 2022)
Customs: Whether the respondent was correct in determining that –
the physical address is a requirement for a valid tax invoice in terms of Schedule 6, Part 3, Note 6 (d) read with section 75(1C) and (iii) of the Customs and Excise Act No.91 of 1964 (the Act);
the applicant’s record keeping was insufficient;
it did not act irregularly in failing to allow the applicant the opportunity to prove that the fuel was appropriately used within 30 days of demand;
the applicant’s logbooks were legally not compliant, or they contained insufficient details regarding the usage of fuel for eligible purchase; and
there were no exceptional circumstances for the Court to depart from the general rule in section 8(1)(c) of the Promotion of Administrative Justice Act, 2000 (PAJA).
