THE RIGHT OF A WIDE APPEAL UNDER THE CUSTOMS AND EXCISE ACT DOES NOT EXCLUDE THE RIGHT OF REVIEW
The long-awaited judgment in the Richards Bay Coal Terminal (Pty) Ltd (“RBCT”) case was handed down by the Constitutional Court (“CC”) on 31 March 2025.
Articles
OBEY NOW AND GRIEVE LATER
The principle “obey now and grieve later” has been firmly established in our South African employment law.
APPEAL OR REVIEW: A TAXPAYER’S REMEDIES UNDER THE CUSTOMS AND EXCISE ACT, 1964
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].