Africa Big Lion Mining (Pty) Ltd (‘ABLM’) v Commissioner for Customs and Excise and Others (HC-MD-CIV-MOT-REV-2022/00608) [2023] NAHCMD 735 (15 November 2023)

Africa Big Lion Mining (Pty) Ltd (‘ABLM’) v Commissioner for Customs and Excise and Others (HC-MD-CIV-MOT-REV-2022/00608) [2023] NAHCMD 735 (15 November 2023)

Dolomite is a dimension stone within the meaning of the Export Levy Act 2 of 2016, as informed by the definition in the Minerals (Prospecting and Mining) Act 33 of 1992; the respondents acted intra vires and reasonably in imposing the export levy, and the applicant's claims of ultra vires, lack of audi, and...

Source-derived case information.

Citation
[2023] NAHCMD 735
Parties
Applicant: Africa Big Lion Mining (Pty) Ltd (‘ABLM’); First Respondent: The Commissioner for Customs and Excise; Second Respondent: Namibia Revenue Agency; Third Respondent: The Minister of Finance; Fourth Respondent: The Minister of Mines & Energy
Court
High Court Main Division
Jurisdiction
Namibia
Judgment Date
15 November 2023
Case Number
HC-MD-CIV-MOT-REV-2022/00608
Procedural Posture
Judicial Review / Judgment
Outcome
application dismissed with costs
Legal Topics
Statutory Interpretation, Ultra Vires, Export Levy, Natural Justice, Legitimate Expectation
Source Language
english
Administrative Law Tax Law Mining Law Statutory Interpretation Ultra Vires Export Levy Natural Justice Legitimate Expectation

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Parties

Africa Big Lion Mining (Pty) Ltd (‘ABLM’)

Applicant

The Commissioner for Customs and Excise

First Respondent

Namibia Revenue Agency

Second Respondent

The Minister of Finance

Third Respondent

The Minister of Mines & Energy

Fourth Respondent

Procedural Posture

Judicial Review / Judgment

Legal Issues

  1. 1 Whether the decision to impose export levy on dolomite was ultra vires the Export Levy Act 2 of 2016
  2. 2 Whether dolomite is a dimension stone under the relevant legislation
  3. 3 Whether the applicant was denied audi alteram partem

Ratio Decidendi

Dolomite is a dimension stone within the meaning of the Export Levy Act 2 of 2016, as informed by the definition in the Minerals (Prospecting and Mining) Act 33 of 1992; the respondents acted intra vires and reasonably in imposing the export levy, and the applicant's claims of ultra vires, lack of audi, and legitimate expectation are unfounded.

Court Disposition

application dismissed with costs

Orders

  • The application is dismissed with costs, including costs of one instructing counsel and one instructed counsel.
  • The matter is finalised and removed from the roll.