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Constitutional Court of South Africa

The Constitutional Court of South Africa is a supreme constitutional court established by the Constitution of South Africa, and is the apex court in the South African judicial system, with general jurisdiction. The Court was first established by the Interim Constitution of 1993, and its first session began in February 1995. It has continued in existence under the Constitution of 1996. The Court sits in the city of Johannesburg. The Constitutional Court has jurisdiction to hear any matter if it is in the interests of justice for it to do so. (Banner image credit: By André-Pierre from Stellenbosch, South Africa.)
Physical address
Constitutional Court, 1 Hospital Street, Constitution Hill, Braamfontein, South Africa, 2017
2 judgments
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2 judgments
Citation
Judgment date
January 2026
21 January 2026
Wide tariff appeals permit related additional defence grounds; refunds require fuel from VM premises and ITAC export permits.
Customs and excise — section 47(9)(e) wide tariff appeals — scope of "determination" — whether administrator may rely on additional grounds in defence — statutory interpretation of section 64F(1)(b) and Schedule 6 — requirement that fuel for DAS refunds be obtained from licensed VM premises — ITAC export permit requirement for removals to BLNS countries — procedural fairness and wide appeals.
16 January 2026