Legal Counsel – Dispute Resolution & Judgments – Supreme Court of Appeal: 2022–2020

28 September 2022 – Customs & Excise Act, 1964

• Samsung Electronics SA (Pty) Ltd v CSARS (764/2021) [2022] ZACSA 126 (28 September 2022)

Customs and Excise Act 91 of 1964 – classification of smartphone as a ‘telephone for cellular networks’ for customs duty.