26 July 2024 – Customs and Excise Act, 1964, and Promotion of Administrative Justice Act, 2000
Administrative Law – review of Commissioner’s decision refusing refund of excise duty and fuel levy – Customs and Excise Act 91 of 1964 (the Act) – notice of legal proceedings under s 96 – whether response to notice a ‘decision’ within the meaning of the Promotion of Administrative Justice Act 3 of 2000 – s 75(1)(d) of the Act – whether licensed distributor of fuel satisfied requirements for refund – meaning of s 64F of the Act – that fuel be obtained from stocks of licensee of customs and excise manufacturing warehouse.
