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CS 121 of 2017
Counsel for plantiff
Revenue Commissioner v Beoliere Aqua (CS 121 of 2017)  SCSC 663 (01 August 2019);
Media neutral citation
 SCSC 663
Counsel for defendant
Headnote and holding:
Tax law: Trade Tax (Imports) (Amendment) Regulations 2007 not repealed by Customs Management Act 22 of 2011: saving provisions in s 272(1): Section 22(1) of the Revenue Administration Act precludes defendant from challenging amount assessed: procdure: failure to follow appeal procedure in s 16(1) of the Revenue Administration Act.