Axed SA Revenue Service (SARS) commissioner Tom Moyane is "not entitled to lead SARS" and is "conflating his own personal interests with those of the country", President Cyril Ramaphosa says in his affidavit responding to Moyane’s court challenge of his decision to remove him, Business LIVE reported. Ramaphosa reportedly dismissed former president Jacob Zuma’s intervention in the case, describing Zuma’s affidavit in support of Moyane as "irrelevant". He said he had completely lost confidence in Moyane, who had "shown no respect" for his office, according to Business LIVE. Zuma entered the fray over the firing Moyane, saying Judge Robert Nugent was not asked to deal with the individual contracts of employees at SARS, and therefore could not recommend that Moyane be fired, News24 reported. Zuma, in an affidavit filed to the Constitutional Court on November 18, confirms that it was he, and not Ramaphosa, who called for a commission of inquiry into SARS.The former president agrees with arguments put forward by the current president that Ramaphosa merely implemented the commission.Earlier this month, Ramaphosa accepted the recommendation of Nugent, who headed up the inquiry to look into the administration of the revenue service, that Moyane be axed.Nugent's interim report found Moyane did not have the character of a person fit to lead SARS and should be immediately removed from office.On Monday, the Constitutional Court dismissed an application by Moyane to have the Nugent Commission of inquiry set aside, and his dismissal overturned, Fin24 reported. The court order, dated November 21, states, "The Constitutional Court has considered this application, the answering affidavit, the replying affidavit of the applicants and the affidavits of Mr [Eric] Mabuza and the former president [Jacob] Zuma filed in support of this application and decided to dismiss the application because ground for the engagement of its exclusive jurisdiction have not been established."Nor has a basis been laid for direct access in view of the fact that the applicant has other avenues available. The court has decided not to award costs."Moyane will press ahead with an urgent court application next week to be reinstated and interdict a successor from being appointed, despite the Constitutional Court dismissing his case.The matter is set to be heard on December 4 and 5 in the North Gauteng High Court where Moyane will also ask that none of the remaining recommendations by the SARS commission of inquiry be implemented.