8 April 2021 – Customs & Excise Act, 1964: CSARS v Levi Strauss SA (Pty) Ltd (509/2019) [2021] ZASCA 32 (7 April 2021)
Whether goods consigned directly from one member state to another member state, whether qualifying for favourable rate of duty in terms of Protocol, whether commission on purchases through a related company constituted buyer’s commission, and whether royalties due directly or indirectly as a condition of sale of the goods for export to South Africa
