31 March 2025 – Constitutional Court Judgments
- CSARS and Another v Richards Bay Coal Terminal (Pty) Ltd (CCT 10423) [2025] ZACC 3 (31 March 2025)
Customs and Excise Act 91 of 1964 — tariff determination — section 47(9)(e) — wide appeal — review in terms of Promotion of Administrative Justice Act 3 of 2000, section 33 of the Constitution, or alternatively, the principle of legality — rule 53 record — rule 30A application — review jurisdiction — whether taxpayer confined to a wide appeal.
- United Manganese of Kalahari (Pty) Limited v CSARS and four other cases (CCT 9423; CCT 9823; CCT 6623; CCT 7224; CCT 32023) [2025] ZACC 2 (31 March 2025)
Section 105 of Tax Administration Act 28 of 2011 — test for granting a direction — relevant considerations in granting or
refusing direction — discretionary nature of power to grant direction — production of rule 53 record pending direction
Peremption of appeal — relevant factors in overlooking
