16 March 2023 – Customs and Excise Act, 1964
Umbhaba Estates (Pty) Ltd v CSARS (66454/2017) [2021] ZAGPPHC (10 June 2021)
Customs: Whether the Defendant, the Commissioner of the South African Revenue Service was correct in refusing an application by the Plaintiff, one of the major banana farmers in the country, for a refund of the fuel levy paid by it in terms as contemplated in Section 75(1A) of the Customs and Excise Act 91 of 1964.
