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Citation
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Judgment date
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| February 2019 |
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Long-standing administrative tariff classifications estop the revenue authority from retrospectively reclassifying imports; classification duty rests with the Commissioner.
Customs law — Classification of imports — s 87 Customs and Excise Act — duty to classify vested in Commissioner not taxpayer — administrative classification letters and long-standing practice can give rise to estoppel against retrospective reclassification — findings must be supported by pleadings and evidence
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28 February 2019 |
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Stay of execution granted pending condonation application; urgency, arguable prospects and balance of convenience favoured the applicant.
Civil procedure – Stay of execution pending condonation and extension of time to note appeal – Ancillary jurisdiction of Supreme Court – Urgency – Prospects of success: competence of company director to depose, registration of arbitral award, adequacy of reasons, contradictory costs – Balance of convenience – Security provided.
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28 February 2019 |
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Whether a Retrenchment Board’s failure to decide within 14 days deems an exemption granted under s 12C(3).
Labour law — Retrenchment — s 12C(3) Labour Act — interpretation of “respond” and “response” — whether deemed grant by operation of law — employer’s evidential burden to prove financial incapacity — Board’s power to demand proof and propose instalment schemes
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26 February 2019 |
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Refusal to postpone to enable chosen counsel's appearance was unfair; default judgment set aside and matter remitted.
Civil procedure — Postponement — Right to be represented by legal practitioner of choice — Refusal to postpone and entry of default judgment — Fatal procedural irregularity — Set-aside and remittal where no irremediable prejudice
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22 February 2019 |
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Employee who signed unverified letter binding employer to third-party obligations breached implied duties, justifying dismissal.
Employment law — Misconduct inconsistent with express or implied terms of employment — Duty of employee to safeguard employer’s interests and verify undertakings — Signing unverified letter of undertaking — Employer’s discretion to dismiss where misconduct goes to root of contract — Appellate review of arbitrator’s penalty substitution
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22 February 2019 |
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Invitation to interview alone does not amount to a legitimate expectation of re‑employment under s12B(3)(b) where contracts exclude renewal.
Labour law – Fixed‑term contracts – s 12B(3)(b) Labour Act – legitimate expectation of re‑engagement – invitation to interview not sufficient – burden on employee to prove expectation and replacement – contract terms excluding renewal determinative
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22 February 2019 |
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Appellant failed to prove a valid sale; cessionary purchaser had standing to evict, but arrear rentals were not proved.
Property — alleged private sale of municipal stand — authenticity and proof of written sale agreement; Locus standi — cessionary/registered purchaser (lease-to-buy) entitled to vindicate possession and to evict wrongful occupiers; Validity — purported sale by purchaser without owner’s consent void; Quantum — arrear rentals and holding-over damages must be proved.
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22 February 2019 |
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SIA for 2009 computer software disallowed where not pleaded and Fourth Schedule only expressly included software from 2015.
Tax law – Income Tax Act s 15(2) and Fourth Schedule – special initial allowance – whether computer software qualified for SIA for 2009 – statutory amendment (Act 11 of 2014) adding computer software – limits on appellate relief and requirement that claims be pleaded/elected – approbation and reprobation.
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22 February 2019 |
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A vehicle converted into an ambulance before import is classified by its present design under tariff heading 87.03.
Customs classification — Motor vehicles — Whether classification determined by original manufacture or by design at time of import — Harmonised System explanatory notes and s 87 — Conversion of vans into specialised transport (ambulances) — Contra fiscum interpretation favouring importer.
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22 February 2019 |
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A signed facility agreement was a loan, not a joint venture; unpleaded defences raised at closing cannot succeed.
Contract law — characterisation of written facility agreements: loan v joint venture; pleadings — parties bound by pleaded issues; caveat subscriptor; appellate deference to trial factual findings
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18 February 2019 |