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.
