Supreme Court of Appeal: 2025–2023

The judgments delivered in the Supreme Court of Appeal (SCA) on this page are arranged per year and then per date of delivery. SCA judgments delivered in another year, can be accessed through the navigation pane above.

2023
Date of Delivery	Parties Involved	Applicable Legislation	Keywords
31 March 2023 New!	CSARS and Another v Richards Bay Coal Terminal (Pty) Ltd (1299/2021) See media summary	Customs and Excise Act, 1964	Customs and Excise Act 91 of 1964 – taxpayer not confined to the remedy of a wide appeal under section 47(9)(e) – can also review a tariff determination under the Promotion of Administrative Justice Act 3 of 2000, alternatively the principle of legality.
24 March 2023 New!	United Manganese of Kalahari (Pty) Ltd v CSARS (1231/2021) See media summary	Tax Administration Act, 2011	Section 105 of the Tax Administration Act 28 of 2011 – a taxpayer may only dispute an assessment by objection and appeal in terms of sections 104 to 107, unless the high court directs otherwise.
24 March 2023 New!	CSARS v Rappa Resources (Pty) Ltd (1205/2021) See media summary	Tax Administration Act, 2011	Section 105 of the Tax Administration Act 28 of 2011 – a taxpayer may only dispute an assessment by objection and appeal in terms of sections 104 to 107, unless the high court directs otherwise. Prior to making such a decision the high court has no jurisdiction and cannot make an order compelling delivery of a record in a review.
7 February 2023	CSARS v Coronation Investment Management SA (Pty) Ltd (1269/2021) See media summary	Income Tax Act, 1962 Tax Administration Act, 2011	Revenue – income tax – Income Tax Act 58 of 1962 – section 9D exemptions – whether a ‘controlled foreign company’ is a ‘foreign business establishment’ as defined – Tax Administration Act 28 of 2011 – understatement penalties.
23 January 2023	South African Reserve Bank and Another v Johnine Winsome Elisie Maddocks N O and Another (1268/2021) See media summary	Exchange Control Regulations of the Currency and Exchanges Act, 1933	Exchange Control Regulations of the Currency and Exchanges Act, 1933 – Legal consequences of a forfeiture order issued in terms of Regulation 22B after the winding-up of a company – liquidation does not nullify a prior blocking order in respect of company’s assets issued in terms of Regulation 22A and/or 22C – issuance of the blocking order and forfeiture order does not render the South African Reserve Bank a creditor of the insolvent company – forfeiture order competent.

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