The judgments delivered in any of the High Court Divisions on this page are arranged per year and then per date of delivery.
2004 | |||
|---|---|---|---|
| Date of Delivery | Parties Involved | Applicable Legislation | Keywords |
| 30 June 2004 | Desmonds Clearing and Forwarding Agents CC | Customs and Excise Act, 1964 | Section 18(13); goods in transit; diversion; detention |
| 26 November 2004 | Morgan Brent Marketing CC | Customs and Excise Act, 1964 | Sections 18, 91 and 96; penalty |
| 6 December 2004 | Telkom SA Ltd | Customs and Excise Act, 1964 | Tariff determination; s.47(9); electrical machines and apparatus; TH8517.50 v TH8517.50.90 |
| 15 December 2004 | Danfen Motors CC | Customs and Excise Act, 1964 | Liens; section 114; ex lege warranty against eviction in successive agreements of sale |
| 17 December 2004 | CBM Hot X-Press and West Trucking (Botswana) (Pty) Ltd | Customs and Excise Act, 1964 | Second-hand vehicles; SACU Agreement |
2003 | |||
|---|---|---|---|
| Date of Delivery | Parties Involved | Applicable Legislation | Keywords |
| 16 January 2003 | Trend Finance (Pty) Ltd | Customs and Excise Act, 1964 | Transaction value; ss.65 and 88(2)(a); appeal in the wide sense |
| 4 April 2003 | Hella South Africa (Pty) Ltd | Income Tax Act, 1962 | Alleged overpaid taxes and interest in terms of s.102 |
| 5 June 2003 | TFN Diamond Cutting Works (Pty) Ltd | Customs and Excise Act, 1964 | Detention; section 17(3); exemption from liability; viacarious liability; duty of care; deemed state warehouse |
| 17 June 2003 | Formalito (Pty) Ltd | Customs and Excise Act, 1964 | Amount in lieu of forfeiture; s.88(2)(a); PAJA; false declaration |
| 12 September 2003 | Nashua Limited | Customs and Excise Act, 1964 | Ad valorem duty; interpretation of “parts and accessories” relating to photocopying apparatus |
| 26 September 2003 | Sterling Auto Distributors CC | Customs and Excise Act, 1964 | Counterfeit goods; s.113A |
| 3 December 2003 | Lever Ponds (Pty) Ltd and another | Customs and Excise Act, 1964 | Tariff determination; petroleum jelly; lip ice; whether medicaments or not |
| 29 December 2003 | Shoprite-Checkers (Pty) Ltd | Customs and Excise Act, 1964 | Counterfeit goods; s.113A; s.5(4) application; affidavit by brandholder |
2002 | |||
|---|---|---|---|
| Date of Delivery | Parties Involved | Applicable Legislation | Keywords |
| 10 January 2002 | Payen Components South Africa | Customs and Excise Act, 1964 | Tariff determination; effective date; review application; s.3(2) |
| 17 February 2002 | Ben Nevis Holdings Ltd and Others | Income Tax Act, 1962 | Tax liability of sixth respondent |
| 8 March 2002 | CM Wyner | Income Tax Act, 1962 | Definition of ‘gross income’; whether proceeds of sale constituted capital revenue |
| 18 March 2002 | Tata Industrial Corporation (SA) (Pty) Ltd | Customs and Excise Act, 1964 | Alleged suffering of damages as a result of a public auction |
| 22 March 2002 | Kajadas Cosmetics (Pty) Ltd | Income Tax Act, 1962 | Acquisition rights; s.11 |
| 12 April 2002 | Feruccio Ferucci & 13 Others | Income Tax Act, 1962 and Value-Added Tax Act, 1991 | Issueing of a search and seizure warrant; s.74D (Income Tax); s.57D(VAT) |
| 10 May 2002 | RC Drilling (Pty) Ltd | Customs and Excise Act, 1964 | Tariff determination; grass mowers; tractors |
| 15 May 2002 | Heron Heights CC | Income Tax Act, 1962 | Proceeds of sale of land; whether capital accrual or revenue receipt |
| 16 May 2002 | King, DC | Income Tax Act, 1962 | Pay-now-argue-later; s.9(1)(b) |
| 7 June 2002 | Unilever South Africa (Pty) Ltd | Customs and Excise Act, 1964 | Tariff determination; ice cream; expert evidence |
| 13 June 2002 | MEGS Investsments (Edms) Bpk and Another | Income Tax Act, 1962 | Set-off of assessed losses where taxpayer is a company; s.20 |
| 27 June 2002 | Osman Tayob and 10 Others | Customs and Excise Act, 1964 | Fraud; declaration; ss.88(2)(a) and 105 |
| 8 August 2002 | Kotze, JF | Income Tax Act, 1962 | Taxing reward; s.1 |
| 12 August 2002 | Akharwaray, GH | Income Tax Act, 1962 | Allowance of deductions claimed or not; ss.11(a), 23(b) and (g) |
| 20 August 2002 | Estate Late RF Welch | Income Tax Act, 1962 | Disposal of property as donation transfer of asset; ss.54 and 55(1) |
| 20 August 2002 | Wilcox Sweets (Pty) Ltd (subsidiary of Warner Lambert) | Income Tax Act, 1962 | Retrenchment; relocation costs |
| 27 November 2002 | Pitje, GA, Estate Late | Income Tax Act, 1962 | Deductions; recovery taxes |
2001 | |||
|---|---|---|---|
| Date of Delivery | Parties Involved | Applicable Legislation | Keywords |
| 2 March 2001 | First National Bank of SA Ltd t/a Wesbank | Customs and Excise Act, 1964 | Detention; s.114; liens; goods owned by third party; debt to the state; s.103 |
| 15 May 2001 | International Travel Shops Africa (Pty) Ltd | Customs and Excise Act, 1964 | Supervision; proof of export; ss.18A and 40 |
| 29 May 2001 | Delta Motor Corporation (Pty) Ltd | Customs and Excise Act, 1964 | Transaction value; valuation; invoice price; royalties |
| 5 September 2001 | Engineered Linings (Pty) Ltd | Customs and Excise Act, 1964 | Tariff determination, biaxially oriented |
| 17 October 2001 | AM Moolla Group Limited and Others | Customs and Excise Act, 1964 | Malawi Trade Agreement; s.46 |
2000 | |||
|---|---|---|---|
| Date of Delivery | Parties Involved | Applicable Legislation | Keywords |
| 13 June 2000 | Henbase 3392 (Pty) Ltd | Customs and Excise Act, 1964 | Detention; origin; trade agreement; s.46; s.103 onus; s.107, audi alteram partem during detention |
| 4 July 2000 | East Coast Shipping (Pty) Ltd | Customs and Excise Act, 1964 | Seizure; security for costs; special circumstances |
| 20 July 2000 | Jonathan Paul Stoner | Customs and Excise Act, 1964 | Rebate item 407.08; entitlement to full rebate of duties; ss.88(1)(c), 89 and 93 |
| 30 August 2000 | Marble Vervoer CC | Doeane- en Aksynswet, 1964 | Artikels 75 en 96; landbou; dieselterugbetalings; woordomskrywings van ‘van landbou’ en ‘vervoer in landbou’ |
| 13 October 2000 | Engen Petroleum Ltd and Three Others | Customs and Excise Act, 1964 | Distillate fuel; partial refunds; interest; s.75 |
| 23 October 2000 | The Heritage Collection (Pty) Ltd | Customs and Excise Act, 1964 | Tariff determination; magnetic in-soles; meaning of ‘etcetera’ |
| 6 December 2000 | De Beers Marine (Pty) Ltd | Customs and Excise Act, 1964 | Excise duty; fuel duty; bunker fuel; mining operations; export; s.18A |
| 13 December 2000 | Rhone-Poulenc Agrichem SA (Pty) Ltd | Customs and Excise Act, 1964 | Anti-dumping duties; review application; ss. 55 and 56 |
