On 01 December 2023, the South African Revenue Service (SARS) announced the court judgement in the case between JT International Manufacturing South Africa (Pty) Ltd versus the Commissioner for SARS on the interlocutory application as to whether the provisions of the Rebate Item 460.24, read with Rule 19A, are peremptory, particularly insofar as timeous compliance with the provisions of the rule is concerned and whether the SARS Commissioner has a discretion under Section 75(10)(a) of the Customs and Excise Act, 1964 to exempt the Applicant from compliance with the conditions prescribed by the Rule.
