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Citation
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Judgment date
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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.
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.
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.
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.
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.
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 |