As seductive as certain perspectives of international law may appear to those who disagree with the outcome of the interpretative exercise conducted by this Court in the contempt judgment, sight must not be lost of the proper place of international law, especially in respect of an application for rescission. The approach that my Brother adopts may be apposite in the context of an appeal, where a court is enjoined to consider whether the court a quo erred in its interpretation of the law. Although it should be clear by now, I shall repeat it once more: this is not an appeal, for this Court’s orders are not appealable. I am deeply concerned that seeking to rely on articles of the ICCPR as a basis for rescission constitutes nothing more than sophistry.
According to Jacques Pauw‚ Mazzotti said in an affidavit to SARS on May 6 2014 that, while discussing Carnilinx’s tax bill‚ reportedly worth about R600m‚ he was a “duly authorised representative of Carnilinx”. Mazzotti described in the affidavit how SARS’ officials were bribed and spoke of fraud‚ money laundering‚ tobacco smuggling and tax evasion. “I accept‚ and so does Carnilinx and all its directors‚ that this was unlawful and morally wrong … The cash received was utilised to pay the people referred to and the balance was retained by the three of us in equal proportions. I point out‚ however‚ that a substantial amount of this money was used by the three of us as company expenses‚ engaging in expensive dinners‚ entertaining business people‚ politicians and other people‚” read the affidavit.BACK TO TOP