Customs and Excise Law cases

South African case law on Customs and Excise Law, with full citations. 140 cases — page 1 of 1.

  1. 3M South Africa (Pty) Ltd v The Commissioner for the South African Revenue Service(272/09) [2010] ZASCA 20 (23 March 2010)
  2. Africa Century Limited v Zimbabwe Revenue AuthorityHH 271-26 (HCH 660/25)
  3. Albano Antonio Manuel Da Cunha and RJA Kellie v Rangarirai Gakanje N.O and The StateHB 06-16, HC 3414-15
  4. AMI Forwarding (Pty) Limited v Government of the Republic of South Africa (Department of Customs and Excise) and another(251/09) [2010] ZASCA 62
  5. A M Moolla Group Limited and Others v The Commissioner for SARS and OthersCase No: 139/2002
  6. A M Moolla Group Limited and Others v The Gap, Inc and OthersCase No 543/03
  7. Assmang (Pty) Ltd v The Commissioner for the South African Revenue Service and Others(311/2024) [2025] ZASCA 121 (29 August 2025)
  8. Bauxim Logistics (Private) Limited v Zimbabwe Revenue AuthorityHH 138-22, HC 559/22
  9. Benchman Investments (Private) Limited v The Commissioner General, Zimbabwe Revenue AuthorityHH 90-2004, HC 8799/02
  10. Bernard Chiondegwa v The Director of Customs and ExciseJudgment No. S.C. 18/2002, Civil Appeal No. 370/00
  11. Border Timbers Limited v Zimbabwe Revenue AuthorityHH 102-2005, HC 838/05
  12. BP Southern Africa (Pty) Ltd v Commissioner for the South African Revenue Service(801/2022) [2024] ZASCA 2 (12 January 2024)
  13. Capri Oro (Pty) Limited and Others v The Commissioner of Customs & Excise and Others483/99, [2001] (Supreme Court of Appeal, delivered 7 September 2001)
  14. Care International in Zimbabwe v Zimbabwe Revenue AuthorityJudgment No. SC 76/17, Civil Appeal No. SC 257/15
  15. Chirag Motiwala (Pvt) Ltd v Collector of Customs (Mutare) and OthersHH 125-03, HC 1041/01
  16. Chumlong Lemthongthai v The State(849/2013) [2014] ZASCA 131 (25 September 2014)
  17. Clayton Kasosera v Zimbabwe Revenue AuthorityHH 595-21, HC 1457/21
  18. Clear Enterprises (Pty) Ltd v Commissioner for the South African Revenue Services(757/10) [2011] ZASCA 164 (29 September 2011)
  19. Commissioner for South African Revenue Services v Colgate-Palmolive (Proprietary) Limited(528/09) [2010] ZASCA 98 (3 September 2010)
  20. Commissioner for the SA Revenue Service v LG Electronics SA (Pty) Ltd(428/09) [2010] ZASCA 79
  21. Commissioner for the South African Revenue Service and Others v Dragon Freight (Pty) Ltd and Others(751/21) [2022] ZASCA 84
  22. Commissioner for the South African Revenue Services v Daikin Air Conditioning South Africa (Pty) Limited(185/2017) [2018] ZASCA 66 (25 May 2018)
  23. Commissioner for the South African Revenue Service v Coltrade International CC(54/2015) [2016] ZASCA 53
  24. Commissioner for the South African Revenue Service v Diageo SA (Pty) Ltd(1063/2023) [2024] ZASCA 158 (15 November 2024)
  25. Commissioner for the South African Revenue Service v Glencore Operations SA (Pty) Ltd(462/2020) [2021] ZASCA 111 (10 August 2021)
  26. Commissioner for the South African Revenue Service v Langholm Farms (Pty) Ltd(1354/2018) [2019] ZASCA 163 (29 November 2019)
  27. Commissioner for the South African Revenue Service v Plasmaview Technologies (Pty) Ltd(647/09) [2010] ZASCA 135 (1 October 2010)
  28. Commissioner for the South African Revenue Service v Terraplas South Africa (Pty) Ltd(375/2013) [2014] ZASCA 69
  29. Commissioner for the South African Revenue Service v Toneleria Nacional RSA (Pty) Ltd(445/2020) [2021] ZASCA 65 (1 June 2021)
  30. Commissioner for the South African Revenue Service v Tunica Trading 59 (Pty) Ltd(1252/2022) [2024] ZASCA 115 (24 July 2024)
  31. Commissioner, South African Revenue Services v Multichoice Africa (Pty) Ltd and UEC Technologies (Pty) Ltd(218/10) [2011] ZASCA 41 (29 March 2011)
  32. Commissioner, South African Revenue Service v Van der Merwe NO and Others(598/2015) [2016] ZASCA 138 (29 September 2016)
  33. Consilia Chinanzvavana v The Commissioner General of the Zimbabwe Revenue Authority and The Zimbabwe Revenue AuthorityHH 743-22, HC 1014/22
  34. Cornerstone Logistics (Pty) Ltd and Another v Zacpak Cape Town Depot (Pty) Ltd(879/2020) [2022] ZASCA 12 (25 January 2022)
  35. Cruiser Bond (Private) Limited v Zimbabwe Revenue AuthorityHH 140-09, HC 2478/08
  36. Cyril and Another v The Commissioner for the South African Revenue Service(186/2023) [2024] ZASCA 32 (28 March 2024)
  37. DAGS Trading (Private) Limited v Regional Manager of Beitbridge Zimbabwe Revenue Authority and OthersHH 685-19, HC 700/19
  38. DDT Engineering and Logistics v Zimbabwe Revenue AuthorityHB 154/25; HCBC 273/24
  39. De Beers Marine (Pty) Ltd v The Commissioner for the South African Revenue ServiceCase number: 165/2001
  40. Delta Beverages (Private) Limited v Zimbabwe Revenue AuthorityHH 216-14, HC 12266/12
  41. Dhererai Manyoni v The StateJudgment No. HB160/11, Case No. HCA187/09, CRB No. 432/09, Xref HCB84/11
  42. Digital Mechanics (Pvt) Ltd v Zimbabwe Revenue AuthorityHB 129/21, HC 860/20 (XREF HC 1280/19)
  43. Distell Limited and Stellenbosch Farmers' Winery Limited v The Commissioner for the South African Revenue Service(416/09) [2010] ZASCA 103 (13 September 2010)
  44. Distell Limited v The Commissioner for the South African Revenue Service(526/2011) [2012] ZASCA 88 (31 May 2012)
  45. EBN Trading (Pty) Ltd v The Commissioner for Customs and ExciseCase No. 653/98 (SCA)
  46. Econet Wireless (Private) Limited v Zimbabwe Revenue Authority & Commissioner GeneralJudgment No. SC 17/19, Civil Appeal No. SC 726/15
  47. Enos Marimo v Mr Brancos and Brancos Panel Beaters (Private) LimitedHH 142-2002, HC 7003/01
  48. Fidelis Arnold Danga v Zimbabwe Revenue AuthorityHMT 24-22, HC 234/21
  49. Gibson Mudima v Commissioner General, Zimbabwe Revenue AuthorityHH 83/08; HC 879/08
  50. Giran Bulk Logistics Pvt Ltd v Zimbabwe Revenue AuthorityHH 506-25, HC 3343/24
  51. Hubert Kasongo Mbwembwe v Zimbabwe Revenue AuthorityHH 348-21, HC 2960/21
  52. International Trade Administration Commission and Others v Association of Meat Importers and Exporters and Others(159/2024) [2025] ZASCA 173 (18 November 2025)
  53. Ipomea Enterprises (Private) Limited v Zimbabwe Revenue AuthorityHH 701-22, HC 401/20
  54. Jack Kembo and Others v The Commissioner General of TaxesHH 347-14, HC 6201/11
  55. JT International Manufacturing South Africa (Pty) Ltd v The Commissioner for the South African Revenue Service(1330/2023) [2025] ZASCA 37 (4 April 2025)
  56. Julius Kasaira and Others v Zimbabwe Revenue Authority and OthersHH 444/21, HC 4123/21
  57. Leaholm Enterprises (Pvt) Ltd v Zimbabwe Revenue AuthorityJudgment No. HB 119/11, Case No. HC 2372/11
  58. Lewis Stores (Pty) Ltd v The Minister of Finance and The Commissioner of the South African Revenue ServiceCase no 368/2001
  59. Lonrho Logistics (Private) Limited v Ram Petroleum (Private) LimitedJudgment No. SC 50/22, Civil Appeal No. SC 79/21
  60. Main Road Motors v Zimbabwe Revenue Authority; Sylvia Choruwa v Zimbabwe Revenue Authority; Patrick Muguti v Zimbabwe Revenue AuthorityHMA 01-18, Case Nos HC 137-139/17
  61. Makanaka Mapila v Zimbabwe Revenue AuthorityHH 333-25, HCH 5162/24
  62. Manica Zimbabwe Ltd v Grindsberg Investments (Pvt) Ltd and OthersHH 95-16, HC 8777/15
  63. Mater Dei Hospital Trust v Zimbabwe Revenue Authority and Commissioner, Customs and ExciseHB 127/25; HC 1292/23
  64. [MEDIA SUMMARY] The Commissioner for the South African Revenue Service v Encarnaçâo N.O.(431/2017) [2018] ZASCA 71 (29 May 2018)
  65. Memory Chingwenya and Johannes Chituta v Zimbabwe Revenue Authority and OthersHB 72/17, HC 740/17
  66. Merveille Imp and Exp (Pty) Limited and Others v Apple Inc and OthersCase No: 2025-198671 [2025] ZAGPJHC (10 November 2025)
  67. Merystake Investments (Private) Limited v Zimbabwe Revenue AuthorityHH 609-22, HC 1343/21
  68. Minister of Finance and Another v Paper Manufacturers Association of South Africa(567/07) [2008] ZASCA 86 (2 September 2008)
  69. Mohammed Amin Yusuf Shaikh v Standard Bank of SA Limited and South African Revenue Services(27/07) [2007] ZASCA 168
  70. NetOne Cellular (Pvt) Ltd v Zimbabwe Revenue AuthorityHH 766-19, HC 10925/18
  71. Nicholas Mapisa v Zimbabwe Revenue Authority and OthersHMA 03-22; HC 102-18
  72. Nineteen Eleven Ventures v Minister of Finance & Economic Department and OthersJudgment No. SC 128/21, Civil Appeal No. SC 312/20
  73. Nissan Zimbabwe (1996) (Pvt) Ltd v The Commissioner General, Zimbabwe Revenue AuthorityHH 168-2009, FA 02/06
  74. Nkululeko Sibanda v The StateHB 28/22 (HCA 27/20)
  75. Nnaudi Victor Nweke v The Director of Customs and Excise N.O.Judgment No. HB 95/12, Case No. HC 1208/01
  76. Pacific Solar Technologies (Pty) Ltd v The Commissioner of the South African Revenue Service(715/2021) [2022] ZASCA 166 (29 November 2022)
  77. Pahad Shipping CC v The Commissioner for the South African Revenue Service(529/08) [2009] ZASCA 172 (2 December 2009)
  78. Patrick Lorenz Martin Gaertner v Minister of Finance(CCT 56/13) [2013] ZACC 38
  79. Petroleum Oil and Gas Corporation of South Africa (SOC) Ltd v Commissioner for the South African Revenue Service and Another[2024] ZAWCHC 3; [2024] 1 All SA 824 (WCC); 86 SATC 533
  80. Piteous Gwara v The Officer in Charge (Zimbabwe Republic Police Anti-Corruption Unit, Bulawayo) and DS Ngwenya No. 045898NHB 254/21, HC 441/21
  81. Progress Office Machines CC v The South African Revenue Service and Others(532/06) [2007] ZASCA 118
  82. Qalisani (Private) Limited v Zimbabwe Revenue Authority and AnotherHB 106/11 (Case No. HC 1967/11)
  83. Rates and Monetary Amounts Amendment Act, 2024Act No. 45 of 2024; Government Gazette No. 51829 (24 December 2024)
  84. Rates and Monetary Amounts Amendment Act, 2024Act No. 45 of 2024, Government Gazette No. 51829 (24 December 2024)
  85. Rentreag Marketing (Pty) Ltd and Others v The Commissioner of Customs and ExciseCase number: 344/99 (unreported Supreme Court of Appeal judgment delivered 22 March 2001)
  86. Robert Mabulala v Zimbabwe Revenue AuthorityHH 508-25, Case No HCH 1156/25
  87. Samcor (Manufacturing) (Pty) Ltd v The Commissioner for the South African Revenue ServiceCase number: 265/2000
  88. Samcor (Manufacturing) (Pty) Ltd v The Commissioner for the South African Revenue ServiceCase number: 265/2000; [2002] SCA (reported as reportable)
  89. Samsung Electronics SA (Pty) Ltd v The Commissioner for the South African Revenue Service(764/2021) [2022] ZASCA 126 (28 September 2022)
  90. Shiela Sithole v Zimbabwe Revenue AuthorityHH 248-22, HC 2930/21
  91. Silverback Technologies CC & Others v Commissioner for the South African Revenue Service(301/2022) [2023] ZASCA 128 (09 October 2023)
  92. Standard General Insurance Company Limited v Commissioner for Customs and ExciseCase No: 622/02 (SCA)
  93. Steven Musimike v The StateSC 104/22, Civil Appeal No. SC 57/20
  94. Tafadzwa Musarara v Minister of Finance & Economic Development and Zimbabwe Revenue AuthorityHH 204-22, HC 3255/20
  95. Tanke Haulages (Pvt) Ltd v Zimbabwe Revenue AuthorityHMA 29-22; HC 246-21
  96. Tawanda Mungate and Kenneth Mushaikwa v Gloria Takundwa (N.O) and The StateHH 347-21, CA 354/19
  97. Tawanda Mungate and Kenneth Mushaikwa v Gloria Takundwa (N.O) and Zimbabwe Revenue AuthorityHH 265-19, HC 9694/18
  98. Tawanda Mungate & Anor v Zimbabwe Revenue AuthorityHH 538-22, HC 6404/21
  99. Tendai Chigudu v Commissioner of Customs and Excise and OthersHB 78/25; HCBC 530/25
  100. The Chairman of the Board on Tariffs and Trade v Volkswagen of South Africa (Pty) LtdCase number: 118/99
  101. The Commissioner for Customs and Excise and First Graphics (Proprietary) Limited v Kemtek Imaging Systems LimitedCase No. 1/98 and 2/98 (Supreme Court of Appeal, delivered 6 September 1999)
  102. The Commissioner for Customs & Excise v Standard General Insurance Company LimitedCase number: 507/98 (Supreme Court of Appeal) - also reported as [1998] 4 All SA 46 (W) (court a quo)
  103. The Commissioner for the South African Revenue Service and Another v TFN Diamond Cutting Works (Pty) LtdCase Number: 070/04 [2005] ZASCA 33
  104. The Commissioner for the South African Revenue Service and Another v TFN Diamond Cutting Works (Pty) LtdCase Number: 070/04 (SCA)
  105. The Commissioner for the South African Revenue Service and Others v Moresport (Pty) Ltd and Others(360/08) [2009] ZASCA 63 (29 May 2009)
  106. The Commissioner for the South African Revenue Service (SARS) v A Saleem(21/07) [2008] ZASCA 19 (27 March 2008)
  107. The Commissioner for the South African Revenue Service v Delta Motor Corporation (Proprietary) LimitedCase No 279/2001
  108. The Commissioner for the South African Revenue Service v Fascination Wigs (Pty) Ltd(204/09) [2010] ZASCA 06
  109. The Commissioner for the South African Revenue Service v Levi Strauss South Africa (Pty) Ltd(509/2019) [2021] ZASCA 32 (7 April 2021)
  110. The Commissioner for the South African Revenue Service v Mining Pressure Systems (Pty) Ltd(565/2023) [2026] ZASCA 21 (27 February 2026)
  111. The Commissioner for the South African Revenue Service v The Baking Tin (Pty) Ltd(431/06) [2007] ZASCA 100
  112. The Commissioner for the South African Revenue Service v The South African Breweries (Pty) Ltd(442/2017) [2018] ZASCA 101 (27 June 2018)
  113. The Commissioner for the South African Revenue Service v Trend Finance (Pty) Limited and Trend Gear Enterprises (Pty) Limited(162/06) [2007] ZASCA 59
  114. The Commissioner of Customs and Excise v Container Logistics (Pty) Limited and The Commissioner of Customs and Excise v Rennies Group Limited trading as RenfreightAppeal No 196/96 (Supreme Court of Appeal)
  115. The Commissioner of the South African Revenue Service v Formalito (Pty) LtdCase Number: 328/04 (SCA)
  116. The Prosecutor General v Simbarashe Kangara and OthersHH 485-21, CON 23/16
  117. The State v Austin Makwinja PhiriHB 86-17, HCAR 535-17, CRB BTB R17-16
  118. The State v Fisher MaturaHB 78-17, HC (CRB) 33-16
  119. The State v George GodobweHB 207/25; HCBCR5152/25
  120. The State v Professor SigaukeHB 129/25; HCBCR 2982/25
  121. The State v Proffesor SigaukeHB 129/25; HCBCR 2982/25
  122. The State v Tlou FredrickHB 162/25; HCBR 3876/25
  123. The State v Tlou FredrickHB 162/25 (HCBCR 3876/25)
  124. Tholo Energy Services CC v Commissioner for the South African Revenue Service(378/2023) [2024] ZASCA 120 (6 August 2024)
  125. Time Sahwira Mupinga v The Commission General Zimbabwe Revenue Authority (ZIMRA) and Minister of FinanceHH 21-2010, HC 2657/09
  126. Tinofara Kudakwashe Hove v The Commissioner-General ZIMRAJudgment No. HB 29/11, Case No. 319/11
  127. TM Supermarkets (Private) Limited v Zimbabwe Revenue AuthorityHH 304-16, HC 5799/13
  128. Toyota South Africa Motors (Pty) Limited v The Commissioner for the South African Revenue Service495/2000; Reported; [2002] SCA (judgment delivered 28 March 2002)
  129. Tsitsi Nyoni v Zimbabwe Revenue AuthorityHH 319-26, R-HCH2019/25
  130. Twotap Logistics (Pvt) Ltd v Zimbabwe Revenue AuthorityHH 345-21, HC 185/21
  131. Washington Mandiwo v Zimbabwe Revenue Authority and OthersHMT 04-22, HC 195/21
  132. Washington Mandiwo v Zimbabwe Revenue Authority and OthersHMT 5-22, HC 195/21
  133. W Investments (Pvt) Ltd v Zimbabwe Revenue AuthorityHH 866-15, FA 12/14
  134. Zimbabwe Revenue Authority v Arreta ChidodoHH 252-22 (Case No. HC 2154/22, Ref Case No. HC 2123/22, X-Ref Case No. HC 181/22)
  135. Zimbabwe Revenue Authority v F. Chauromwe N.O. and Brunnel Logistics (Private) Limited and Frigid Investments (Private) LimitedHH 40-17, HC 5567/16
  136. Zimbabwe Revenue Authority v Leapium Holdings t/a Leapmed Logistics and OthersHB 47/26, HCBC 199/25
  137. Zimbabwe Revenue Authority v Mark Trans (Pvt) LtdHH 786-22, HC 6578/22
  138. Zimbabwe Revenue Authority v Motion NyeketeHH 129-22, CIV 'A' 287/20
  139. Zimbabwe Revenue Authority v Waringa Investments (Private) LimitedSC 19/19 (Civil Application No. SC 301/17)
  140. Zimbabwe Revenue Authority v Waringa Investments (Private) LimitedSC 19/19; Civil Application No. SC 301/17