Legal Counsel – Dispute Resolution & Judgments – Constitutional Court

6 March 2026 – Customs and Excise Act, 1964

• Tholo Energy Services CC v CSARS (CCT 252/24) [2026] ZACC 1 (16 January 2026)

Customs and Excise Act 91 of 1964 – section 47(9)(e) – nature and scope of tariff appeals – what constitutes a determination for purposes of appeal.