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.
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].
It’s important to note that legal practitioners are regulated by a council known as the Legal Practice Council (“LPC”). The LPC is tasked with ensuring that all legal practitioners comply with their legislative requirements as set out in terms of the Legal Practice Act of 28 of 2014 (“LPA”) along with its code of conduct and Rules.
The postponement of the budget speech which was set to take place on Wednesday, 19 February 2025 has left the country questioning exactly what could have been in the budget that was so controversial that the speech could not go ahead but had to be postponed until 12 March 2025.
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