Results.
23 judgments found.
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| March 2025 |
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30 March 2025 |
| March 2023 |
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Succeeding magistrate must expressly find delay or expense unreasonable before refusing accused's request to recall witnesses under section 165.
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Criminal procedure — Change of magistrate — Section 165 Criminal Procedure and Evidence Code — Duty to re-summon witnesses on accused's request unless magistrate finds delay or expense would be unreasonable — requirement to form and record express opinion — remittal for reconsideration.
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24 March 2023 |
| February 2023 |
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Court dismissed appeal, upholding lower court’s extension of time and holding Taxation Act (8th Schedule) governs appeals from Special Arbitrator.
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Taxation Act (8th Schedule) — appeals from Special Arbitrator to High Court — 21-day notice and 42-day grounds time limits; jurisdiction to grant extension of time; discretion to extend time; functus officio and res judicata inapplicable to procedural extension applications; Subordinate Court Rules not applicable.
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15 February 2023 |
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Court dismissed challenge to prosecution for alleged VAT fraud, finding no abuse of process and stayed related civil proceedings pending criminal trial.
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Judicial review — Prosecutorial discretion — Abuse of process — Concurrent civil and criminal proceedings — Tax prosecutions — Section 155 Customs and Excise Act (five‑year limitation) — Reasonable and probable cause; evidential and public‑interest test.
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15 February 2023 |
| July 2022 |
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Where no statutory appeal exists from a special referee, judicial review is the appropriate remedy.
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Customs and Excise Act s121 — Special Referee determinations — no implied appeal where statute silent — judicial review is the correct remedy — strict interpretation of tax statutes — refusal to convert appeal into judicial review; costs awarded.
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28 July 2022 |
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Cancellation of an industrial rebate without a hearing breached the constitutional right to fair administrative action.
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Administrative law — Right to lawful and procedurally fair administrative action (s43 Constitution) — Legitimate expectation to be heard before withdrawal of benefits — Customs and Excise Regulations (Reg 116, Para 13) — Investigations do not substitute for administrative hearing — Certiorari to quash unlawful cancellation.
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28 July 2022 |
| June 2022 |
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An application to amend a Notice of Appeal to add particulars of alleged misdirection was dismissed for violating conciseness rules.
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Civil procedure — Amendment of Notice of Appeal — Order 111 rule 2(2) and rule 2(3) — Particulars of alleged misdirection or error in law — Requirement that grounds of appeal be concise and non‑argumentative — Discretion to refuse amendment.
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15 June 2022 |
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Whether refusing the applicant a duty-free disposal of a vehicle violated constitutional protection of judicial benefits and equality.
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Constitutional law — protection of judicial remuneration and benefits (s114) — administrative law — legitimate expectation and Wednesbury unreasonableness — statutory interpretation (expressio unius; absurdity canon) — tax law — limits on levying revenue (s171) — Customs and Excise Act s121(1) jurisdictional scope.
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7 June 2022 |
| May 2022 |
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Claimant’s failure to exhaust available remedies bars judicial review of a tax demand lacking a separate pre-action hearing.
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Tax law — pay-now-argue-later (section 105 Taxation Act) — pre-action hearing and administrative fairness (section 43 Constitution) — exhaustion of alternative remedies — permission for judicial review.
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6 May 2022 |
| October 2021 |
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Whether the Commissioner General is a necessary party to judicial review of his refusal to allow duty‑free vehicle disposal.
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Judicial review — decision by Commissioner General of revenue authority refusing duty‑free disposal of vehicle — whether Commissioner is proper and necessary party — Order 6 r.8 (CPR) — Order 20 r.1(b)(iii) (judicial review jurisdiction) — interpretation and application of Customs Procedure Code.
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7 October 2021 |
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Payment of an importer's fine does not entitle the claimant to release of a seized vehicle.
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Customs law — seizure of conveyances — conveying smuggled goods — separate offences for importer and transporter — s.137(2) reasonable precautions defence — s.145/s.146 seizure and forfeiture powers.
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7 October 2021 |
| July 2021 |
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20 July 2021 |
| October 2020 |
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27 October 2020 |
| February 2020 |
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20 February 2020 |
| December 2019 |
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19 December 2019 |
| November 2019 |
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29 November 2019 |
| October 2019 |
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10 October 2019 |
| March 2019 |
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13 March 2019 |
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Historical acquiescence to withholding tax credits created a legitimate expectation; enforcement without objective assessment was arbitrary and quashed.
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Tax law — administrative justice — legitimate expectation from longstanding acquiescence to withholding tax credit settlements; equality in tax administration; procedural fairness and reasons; Wednesbury unreasonableness of enforcement without objective assessment of alternatives; quashing and mandatory relief.
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11 March 2019 |
| September 2018 |
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Applicant granted leave to appeal but stay pending appeal denied due to lack of evidence and absence of cause of action.
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Civil procedure — Leave to appeal — Stay pending appeal — Balancing successful litigant’s right to enforcement against appellant’s right of appeal — Requirement of evidence that enforcement would render restitution impossible — Absence of cause of action as factor against stay.
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13 September 2018 |
| May 2018 |
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Court refused to halt vehicle investigations absent evidence of malice or illegality, vacated interim stay and awarded damages.
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Judicial review — Investigative and prosecutorial discretion — Search warrants and customs investigations — Reasonable suspicion required — No interference absent illegality, mala fides or exceptional circumstances — Interim stay vacated; damages for wrongful interim order.
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22 May 2018 |
| November 2017 |
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6 November 2017 |
| September 2017 |
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18 September 2017 |