Nu Africa Duty-Free Shops (Pty) Limited v Minister of Finance and Others

Case Number:
CCT 29/22
Case Number:
CCT 57/22
Case Number:
CCT 58/22
Citations:
[2022] ZACC 31.
Judge:
Mathopo J
Hearing Date:
20 October 2022
Judgment Date:
03 October 2023
Case History:
On application for confirmation of the order of constitutional invalidity granted by the High Court of South Africa, Gauteng Local Division, Pretoria
Synopsis:
[Customs and Excise Act 91 of 1964] — [Value Added tax Act 89 of 1991] — [Constitutionality of section 75(15)(a)(i)(bb) of the Customs Act] — [Constitutionality of section 74(3)(a) of the VAT Act] [Sections delegate plenary legislative power to the Minister] — [Breach of doctrine of separation of powers] — [Rationality] — [Section 77 of the Constitution]
Judgment:
Full judgment

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