Click here to read the full judgment on Saflii
Statutory appeal remedy versus judicial review – Rule 53 record – Taxpayer must demonstrate compelling reasons justifying review – Courts below disposed of matter on basis that High Court’s review jurisdiction was not ousted – Failed to satisfy itself that respondents advanced sufficient reasons entitled to proceed by way of review – Erred by not considering whether respondent justified exercise of review jurisdiction in light of availability of wide appeal – Appeal upheld – Matter remitted for redetermination – Customs and Excise Act 91 of 1964, s 47(9)(e).
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