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AI summary
The High Court in Pretoria dealt with an application for leave to appeal brought by WCF Hardware Distributors (Pty) Ltd against a previous judgment and order, including costs, made on 10 February 2026. The court said the grounds advanced did not show a material error and that the requirements in section 17(1) of the Superior Courts Act had not been met. The application for leave to appeal was dismissed with costs.
This may be relevant to parties following the underlying customs and excise interpretation issues, including rebate item 315.06 and section 102 of the Customs and Excise Act.
Evidence from source
the interpretation of rebate item 315.06, the applicability of section 102 of the Customs and Excise Act
Supports: Why it may matter sentence