29 August 2025 – Customs and Excise Act, 1964
Customs and Excise Act 91 of 1964 – diesel refunds – rebate Item 670.04 in Part 3 of Schedule 6 of the Act – whether contracts on wet or dry basis – deductions from contractors’ invoices amounted to wet rates – compliance with record keeping obligations in Note 6(q) of Part 3 of Schedule 6 of the Act – failure to keep logbooks disentitles claim – constitutional challenge to section 47(9)(c) and section 75(1A)(f) of the Act – appeal dismissed with costs.
