|
Citation
|
Judgment date
|
| March 2025 |
|
|
|
30 March 2025 |
| March 2023 |
|
|
Succeeding magistrate must expressly find delay or expense unreasonable before refusing accused's request to recall witnesses under section 165.
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.
|
24 March 2023 |
| February 2023 |
|
|
Court dismissed appeal, upholding lower court’s extension of time and holding Taxation Act (8th Schedule) governs appeals from Special Arbitrator.
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.
|
15 February 2023 |
|
Court dismissed challenge to prosecution for alleged VAT fraud, finding no abuse of process and stayed related civil proceedings pending criminal trial.
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.
|
15 February 2023 |
| July 2022 |
|
|
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.
|
28 July 2022 |
|
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.
|
28 July 2022 |
| June 2022 |
|
|
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.
|
15 June 2022 |
|
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.
|
7 June 2022 |
| May 2022 |
|
|
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.
|
6 May 2022 |
| October 2021 |
|
|
Whether the Commissioner General is a necessary party to judicial review of his refusal to allow duty‑free vehicle disposal.
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.
|
7 October 2021 |
|
Payment of an importer's fine does not entitle the claimant to release of a seized vehicle.
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.
|
7 October 2021 |
| July 2021 |
|
|
|
20 July 2021 |
| October 2020 |
|
|
|
27 October 2020 |
| February 2020 |
|
|
|
20 February 2020 |
| December 2019 |
|
|
|
19 December 2019 |
| November 2019 |
|
|
|
29 November 2019 |
| October 2019 |
|
|
|
10 October 2019 |
| March 2019 |
|
|
|
13 March 2019 |
|
Historical acquiescence to withholding tax credits created a legitimate expectation; enforcement without objective assessment was arbitrary and quashed.
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.
|
11 March 2019 |
| September 2018 |
|
|
Applicant granted leave to appeal but stay pending appeal denied due to lack of evidence and absence of cause of action.
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.
|
13 September 2018 |
| May 2018 |
|
|
Court refused to halt vehicle investigations absent evidence of malice or illegality, vacated interim stay and awarded damages.
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.
|
22 May 2018 |
| November 2017 |
|
|
|
6 November 2017 |
| September 2017 |
|
|
|
18 September 2017 |