Alerts

AFGTI Case Alert 3 – 2025 JT International Manufacturing South Africa (Pty) Ltd v The Commissioner for the South African Revenue Service (1330/2023) [2025] ZASCA 37 (4 April 2025 The issue in this appeal is whether s 75(10)(a) of the Customs and Excise Act 91 of 1964 (the Act) authorises the respondent, the Commissioner for […]

AFGTI Case Alert 2 – 2025 Commissioner for the South African Revenue Service and Another v Richards Bay Coal Terminal (Pty) Ltd (CCT 104/23) [2025] ZACC 3 (31 March 2025) This was an application for leave to appeal against the judgment and order of the Supreme Court of Appeal, which dismissed an appeal by the

AFGTI Case Alert 1 – 2025 Commissioner for the South African Revenue Service v Diageo SA (Pty) Ltd (1063/2023) [2024] ZASCA 158 (15 November 2024) This appeal concerned a dispute about the correct classification of a liqueur product for purposes of excise duty payable under the Customs and Excise Act 91 of 1964 (the Act).