Results.
5 judgments found.
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| 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 |