Progress Office Machines CC v South African Revenue Service and Others

The appellant, Progress Office Machines CC, imported paper products into South Africa. Although definitive anti-dumping duties were imposed by Government Notice R685 on 28 May 1999 with purported retrospective effect to 27 November 1998, the appellant imported consignments during 2004 and was later assessed by SARS for anti-dumping duties and VAT. The dispute centred on whether the five-year lifespan of the definitive anti-dumping duty expired on 27 November 2003 (five years from the retrospective date) or on 28 May 2004 (five years from the publication date of the notice).

The appeal was upheld with costs. The order of the court a quo was set aside and replaced with a declaration that the anti-dumping duty had no force and effect after 27 November 2003, and the respondents were ordered to pay the appellant’s costs.

The case clarifies how the duration of anti-dumping duties must be calculated when such duties are imposed with retrospective effect. It reinforces the principle that South African legislation, particularly subordinate legislation, must be interpreted consistently with international law under section 233 of the Constitution, even where treaties are not directly incorporated.