oa De Rebus - Rebates and refunds of customs and excise duties - Unicorn Lines v Commissioner of Customs and Excise

Volume 1997, Issue 354
  • ISSN : 0250-0329



The applicant in Unicorn Lines (Pty) Ltd v Commissioner of Customs and Excise and Another 1997 (1) SA 369 (D) had its case dismissed on a point in limine, that it lacked locus standi for the declaratory relief it was seeking. The case concerned the interpretation of the Customs and Excise Act 91 of 1964 (the Act), an area which may be of little practical importance to many readers. However, I submit that the case was wrongly decided, and for that reason is noteworthy. Before dealing with the judgment, however, some background to the relevant provisions of the Act may be helpful.

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