Customs and Excise Law cases

South African case law on Customs and Excise Law, with full citations. 137 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. Piteous Gwara v The Officer in Charge (Zimbabwe Republic Police Anti-Corruption Unit, Bulawayo) and DS Ngwenya No. 045898NHB 254/21, HC 441/21
  80. Progress Office Machines CC v The South African Revenue Service and Others(532/06) [2007] ZASCA 118
  81. Qalisani (Private) Limited v Zimbabwe Revenue Authority and AnotherHB 106/11 (Case No. HC 1967/11)
  82. 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)
  83. Robert Mabulala v Zimbabwe Revenue AuthorityHH 508-25, Case No HCH 1156/25
  84. Samcor (Manufacturing) (Pty) Ltd v The Commissioner for the South African Revenue ServiceCase number: 265/2000
  85. Samcor (Manufacturing) (Pty) Ltd v The Commissioner for the South African Revenue ServiceCase number: 265/2000; [2002] SCA (reported as reportable)
  86. Samsung Electronics SA (Pty) Ltd v The Commissioner for the South African Revenue Service(764/2021) [2022] ZASCA 126 (28 September 2022)
  87. Shiela Sithole v Zimbabwe Revenue AuthorityHH 248-22, HC 2930/21
  88. Silverback Technologies CC & Others v Commissioner for the South African Revenue Service(301/2022) [2023] ZASCA 128 (09 October 2023)
  89. Standard General Insurance Company Limited v Commissioner for Customs and ExciseCase No: 622/02 (SCA)
  90. Steven Musimike v The StateSC 104/22, Civil Appeal No. SC 57/20
  91. Tafadzwa Musarara v Minister of Finance & Economic Development and Zimbabwe Revenue AuthorityHH 204-22, HC 3255/20
  92. Tanke Haulages (Pvt) Ltd v Zimbabwe Revenue AuthorityHMA 29-22; HC 246-21
  93. Tawanda Mungate and Kenneth Mushaikwa v Gloria Takundwa (N.O) and The StateHH 347-21, CA 354/19
  94. Tawanda Mungate and Kenneth Mushaikwa v Gloria Takundwa (N.O) and Zimbabwe Revenue AuthorityHH 265-19, HC 9694/18
  95. Tawanda Mungate & Anor v Zimbabwe Revenue AuthorityHH 538-22, HC 6404/21
  96. Tendai Chigudu v Commissioner of Customs and Excise and OthersHB 78/25; HCBC 530/25
  97. The Chairman of the Board on Tariffs and Trade v Volkswagen of South Africa (Pty) LtdCase number: 118/99
  98. 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)
  99. 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)
  100. The Commissioner for the South African Revenue Service and Another v TFN Diamond Cutting Works (Pty) LtdCase Number: 070/04 [2005] ZASCA 33
  101. The Commissioner for the South African Revenue Service and Another v TFN Diamond Cutting Works (Pty) LtdCase Number: 070/04 (SCA)
  102. The Commissioner for the South African Revenue Service and Others v Moresport (Pty) Ltd and Others(360/08) [2009] ZASCA 63 (29 May 2009)
  103. The Commissioner for the South African Revenue Service (SARS) v A Saleem(21/07) [2008] ZASCA 19 (27 March 2008)
  104. The Commissioner for the South African Revenue Service v Delta Motor Corporation (Proprietary) LimitedCase No 279/2001
  105. The Commissioner for the South African Revenue Service v Fascination Wigs (Pty) Ltd(204/09) [2010] ZASCA 06
  106. The Commissioner for the South African Revenue Service v Levi Strauss South Africa (Pty) Ltd(509/2019) [2021] ZASCA 32 (7 April 2021)
  107. The Commissioner for the South African Revenue Service v Mining Pressure Systems (Pty) Ltd(565/2023) [2026] ZASCA 21 (27 February 2026)
  108. The Commissioner for the South African Revenue Service v The Baking Tin (Pty) Ltd(431/06) [2007] ZASCA 100
  109. The Commissioner for the South African Revenue Service v The South African Breweries (Pty) Ltd(442/2017) [2018] ZASCA 101 (27 June 2018)
  110. The Commissioner for the South African Revenue Service v Trend Finance (Pty) Limited and Trend Gear Enterprises (Pty) Limited(162/06) [2007] ZASCA 59
  111. 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)
  112. The Commissioner of the South African Revenue Service v Formalito (Pty) LtdCase Number: 328/04 (SCA)
  113. The Prosecutor General v Simbarashe Kangara and OthersHH 485-21, CON 23/16
  114. The State v Austin Makwinja PhiriHB 86-17, HCAR 535-17, CRB BTB R17-16
  115. The State v Fisher MaturaHB 78-17, HC (CRB) 33-16
  116. The State v George GodobweHB 207/25; HCBCR5152/25
  117. The State v Professor SigaukeHB 129/25; HCBCR 2982/25
  118. The State v Proffesor SigaukeHB 129/25; HCBCR 2982/25
  119. The State v Tlou FredrickHB 162/25; HCBR 3876/25
  120. The State v Tlou FredrickHB 162/25 (HCBCR 3876/25)
  121. Tholo Energy Services CC v Commissioner for the South African Revenue Service(378/2023) [2024] ZASCA 120 (6 August 2024)
  122. Time Sahwira Mupinga v The Commission General Zimbabwe Revenue Authority (ZIMRA) and Minister of FinanceHH 21-2010, HC 2657/09
  123. Tinofara Kudakwashe Hove v The Commissioner-General ZIMRAJudgment No. HB 29/11, Case No. 319/11
  124. TM Supermarkets (Private) Limited v Zimbabwe Revenue AuthorityHH 304-16, HC 5799/13
  125. Toyota South Africa Motors (Pty) Limited v The Commissioner for the South African Revenue Service495/2000; Reported; [2002] SCA (judgment delivered 28 March 2002)
  126. Tsitsi Nyoni v Zimbabwe Revenue AuthorityHH 319-26, R-HCH2019/25
  127. Twotap Logistics (Pvt) Ltd v Zimbabwe Revenue AuthorityHH 345-21, HC 185/21
  128. Washington Mandiwo v Zimbabwe Revenue Authority and OthersHMT 04-22, HC 195/21
  129. Washington Mandiwo v Zimbabwe Revenue Authority and OthersHMT 5-22, HC 195/21
  130. W Investments (Pvt) Ltd v Zimbabwe Revenue AuthorityHH 866-15, FA 12/14
  131. 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)
  132. Zimbabwe Revenue Authority v F. Chauromwe N.O. and Brunnel Logistics (Private) Limited and Frigid Investments (Private) LimitedHH 40-17, HC 5567/16
  133. Zimbabwe Revenue Authority v Leapium Holdings t/a Leapmed Logistics and OthersHB 47/26, HCBC 199/25
  134. Zimbabwe Revenue Authority v Mark Trans (Pvt) LtdHH 786-22, HC 6578/22
  135. Zimbabwe Revenue Authority v Motion NyeketeHH 129-22, CIV 'A' 287/20
  136. Zimbabwe Revenue Authority v Waringa Investments (Private) LimitedSC 19/19 (Civil Application No. SC 301/17)
  137. Zimbabwe Revenue Authority v Waringa Investments (Private) LimitedSC 19/19; Civil Application No. SC 301/17