APPEAL OR REVIEW: A TAXPAYER’S REMEDIES UNDER THE CUSTOMS AND EXCISE ACT, 1964
Following conflicting judgments in different divisions of our High Court, the country’s apex court has recently sought to provide legal certainty as to whether review and/or appeal proceedings are competent when attacking determinations made by the Commissioner in terms of the Customs and Excise Act, 91 of 1964 (“CEA”)[1].