BCE Food Service Equipment (Pty) Ltd v Commissioner for South African Revenue Service (27898/2015) [2017] ZAGPJHC 243 (12 September 2017)

Customs and Excise. Review of determination made by Commissioner.
Such distinct from appeal procedure provided for in Customs and Excise Act, the latter which does not oust a common law review. Condonation for the late filing of a review granted when not opposed on any factual basis.
Review of decision or determination subject to ordinary principles of review.
In order to rely on the ground that the decision maker failed to furnish any or inadequate reasons an aggrieved person should utilise the provisions of s 5(1) of PAJA, unless 5(5)(6) applies and the automatic furnishing or reasons is applicable.