Legal Counsel – Dispute Resolution & Judgments – High Court 2028-2026

7 May 2026 – Customs and Excise Act, 1964

• Ocean Ark Shipping Ltd and Another v CSARS (2025/209746) [2026] ZAWCHC 201 (24 April 2026)

Whether the applicants demonstrated a prima facie right to relief – the proportionality of the Commissioner’s enforcement actions – the adequacy of a revised guarantee offered as security.