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High Court: 2004-2000

The judgments delivered in any of the High Court Divisions on this page are arranged per year and then per date of delivery.

High Court judgments delivered in another year, can be accessed through the navigation pane above.
 
 
2004 ​ ​ ​
Date of Delivery​Parties Involved​Applicable Legislation​Keywords
​30 June 2004Desmonds Clearing and Forwarding Agents CC​Customs and Excise Act, 1964

​Section 18(13); goods in transit; diversion; detention

​26 November 2004Morgan 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 2004CBM 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 2003Trend 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 2003TFN 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 2003Formalito (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 2003Sterling Auto Distributors CC​Customs and Excise Act, 1964

​Counterfeit goods; s.113A

​3 December 2003Lever Ponds (Pty) Ltd and another​Customs and Excise Act, 1964

​Tariff determination; petroleum jelly; lip ice; whether medicaments or not

​29 December 2003Shoprite-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 2002Tata Industrial Corporation (SA) (Pty) Ltd​Customs and Excise Act, 1964

​Alleged suffering of damages as a result of a public auction

​22 March 2002Kajadas Cosmetics (Pty) Ltd​Income Tax Act, 1962

​Acquisition rights; s.11

​12 April 2002Feruccio 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 2002MEGS Investsments (Edms) Bpk and Another​Income Tax Act, 1962

​Set-off of assessed losses where taxpayer is a company; s.20

​27 June 2002Osman 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 2002Akharwaray, 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 2002Wilcox Sweets (Pty) Ltd (subsidiary of Warner Lambert)​Income Tax Act, 1962

​Retrenchment; relocation costs

​27 November 2002Pitje, 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 2001International Travel Shops Africa (Pty) Ltd​Customs and Excise Act, 1964

​Supervision; proof of export; ss.18A and 40

​29 May 2001Delta Motor Corporation (Pty) Ltd​Customs and Excise Act, 1964

​Transaction value; valuation; invoice price; royalties

​5 September 2001Engineered Linings (Pty) Ltd​Customs and Excise Act, 1964

​Tariff determination, biaxially oriented

​17 October 2001AM 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 2000Henbase 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 2000East 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 2000De Beers Marine (Pty) Ltd​Customs and Excise Act, 1964

​Excise duty; fuel duty; bunker fuel; mining operations; export; s.18A

​13 December 2000Rhone-Poulenc Agrichem SA (Pty) Ltd​Customs and Excise Act, 1964

​Anti-dumping duties; review application; ss. 55 and 56

 

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