CSARS v Richards Bay Coal Terminal

dc.date.accessioned	2024-07-08T16:27:54Z
dc.date.available	2024-07-08T16:27:54Z
dc.date.issued	2024-08-05
dc.identifier.citation	[2025] ZACC 3
dc.identifier.uri	http://hdl.handle.net/20.500.12144/38409
dc.title	CSARS v Richards Bay Coal Terminal	en_US
dc.identifier.casenumber	CCT104/23
dc.date.hearing	05 August 2024 (Monday)
dc.contributor.judge	Kollapen J
dc.date.judgment	31 March 2025
dc.link.judgment	https://collections.concourt.org.za/bitstream/id/65071/[Final%20Judgment]%20CCT%20104-23%20CSARS%20v%20RBCT%20(amended%20counsel%20details).pdf
dc.concourt.synopsis	Customs and Excise Act 91 of 1964 — tariff determination — section 47(9)(e) — wide appeal — review in terms of Promotion of Administrative Justice Act 3 of 2000, section 33 of the Constitution, or alternatively, the principle of legality — rule 53 record — rule 30A application —— review jurisdiction — whether taxpayer confined to a wide appeal.
dc.concourt.casehistory	On appeal from the Supreme Court of Appeal (hearing an appeal from the High Court of South Africa, KwaZulu-Natal Division, Durban):

Files in this item

1. Application for Leave to Appeal.pdf ( 2.954Mb )

2. Application for Submission of Supplementary Affidavit.pdf ( 2.348Mb )

3. Respondent's Grounds of Opposition.pdf ( 1.788Mb )

4. Respondent's Answering Affidavit (Application for Submission of Suppl....pdf ( 128.7Kb )

5. Applicant's Replying Affidavit (Application for Submission of Supplem....pdf ( 260.0Kb )

6. Annexures RA1 and RA2.pdf ( 1.597Mb )

7. Applicant's Written Submissions.pdf ( 1.762Mb )

8. Respondent's Written Submission.pdf ( 436.8Kb )

9. Respondent's Practice Note.pdf ( 126.6Kb )

10. Respondent's List of Authorities.pdf ( 42.29Kb )

3. [Media Summary] CCT 104-23 CSARS v RBCT.pdf ( 133.2Kb )

[Final Judgment] CCT 104-23 CSARS v RBCT (amended counsel details).pdf ( 517.2Kb )