Legal Counsel – Dispute Resolution & Judgments – Supreme Court of Appeal 2028-2026

The South African Revenue Service (SARS) is set to release a landmark judgment from the Supreme Court of Appeal concerning dispute‑resolution matters in the tax domain, scheduled for 6 July 2026. The case, identified as ‘QI Logistics (Pty) Ltd v CSARS (180/2025) [2026] ZASCA 96’, involves the interpretation of the Customs and Excise Act of 1964 and the Promotion of Administrative Justice Act of 2000. The judgment addresses complex legal questions regarding the authority of customs officials to detain goods, the procedural fairness of administrative decisions, and the standards of evidence required in tax dispute proceedings. The outcome of this case is expected to establish important precedents that will guide both SARS officials and taxpayers in future disputes, clarifying the limits of administrative power and reinforcing procedural safeguards. Legal experts anticipate that the ruling will influence how tax‑related administrative decisions are reviewed and appealed, potentially leading to reforms in the processes governing customs enforcement and tax administration. The judgment will be published on the official SARS website, and stakeholders are advised to monitor official communications for the full text and analysis. This decision underscores SARS’s commitment to upholding the rule of law and ensuring that all parties receive equitable treatment within the tax dispute resolution framework.