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High Court: 2007-2005

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.

 
2007​ ​
Date of Delivery​Parties Involved​Applicable Legislation​Keywords
​29 January 2007Discovery Promotions CC​​Customs and Excise Act, 1964

​Tariff determination; s.47(9); various products

​16 February 2007GUD Holdings (Pty) Ltd​Income Tax Act, 1962

​Price; payment; interest discount scheme

​3 May 2007​SNT (Pty) Limited​Customs and Excise Act, 1964

​Counterfeit goods; registered trade mark; s.113A

​20 June 2007Degussa Africa (Pty) Ltd​Customs and Excise Act, 1964

​Provisional payment; safeguard duties; ad valorem duties

​27 September 2007WJ Fourie Beleggings CC​Income Tax Act, 1962

​Section 86A(1) and s.86(2)(a) breach of contract; capital revenue settlement agreement

 
2006 ​ ​ ​
Date of Delivery​Parties Involved​Applicable Legislation​Keywords
​8 February 2006​Telkom SA Ltd​Customs and Excise Act, 1964

​Tariff determination; s.47(9); electrical machines and apparatus

​9 March 2006RMS Marx NO​Income Tax Act, 1962 and General Law Amendment Act, 1956

​Sections 56 and 62 (Income Tax) and s.5 (General Law); donations tax; meaning of ‘vested right’ and of ‘executory contract of donation’

​22 March 2006The Baking Tin (Pty) Ltd​​Customs and Excise Act, 1964

​Tariff determination; s.47(9); intention of importer; anti-dumping duty

​19 April 2006​May Garments Company (Pty) Ltd​​Customs and Excise Act, 1964

​Setting aside of voluntary liquidation; statutory lien; s.114

​30 May 2006​CBM Hot X-Press and West Trucking (Botswana) Pty Ltd​​Customs and Excise Act, 1964​Second-hand vehicles; SACU Agreement
​13 June 2006​Duro Pressing (Pty) Ltd​​Customs and Excise Act, 1964

​Tariff determination; flat garage door sections

​3 July 2006Mohammed Amin Yusuf Shaikh t/a Young American​​Customs and Excise Act, 1964 and Value-Added Tax Act, 1991​Appointment of agent; s.114A (Customs and Excise); s.13(6)(VAT)
​18 August 2006GH Higgo​Income Tax Act, 1962

​Application for condonation; whether ‘management fees’ are allowed as deductions

​22 September 2006​Jazz Cellular CC​Customs and Excise Act, 1964

​Counterfeit goods; seized; refurbished or second-hand telephones; s.113A

​22 September 2006​Quick Step (Pty) Ltd​Customs and Excise Act, 1964

​Removal of cigarettes for export not allowed

​24 October 2006​Distell Limited​Customs and Excise Act, 1964

​Tariff determination; non-alcoholic beverages; double tax; refunds; s.96

​31 October 2006​A Saleem​Customs and Excise Act, 1964

​Detention, sealing and seizure of goods regarded as liable to forfeiture; sections 4, 101 and 102

​8 December 2006Faurecia Autoplastics (Pty) Ltd (previously known as SAI Automotive Autoplastics (Pty) Ltd)​Customs and Excise Act, 1964​Tariff determination; s.47(9); lignoflex mats
 
2005​ ​ ​
Date of Delivery​Parties Involved​Applicable Legislation​Keywords
​24 March 2005Exclusive Tobacco Products (Pty) Ltd​​Customs and Excise Act, 1964

​Sections 3(2) and 60(2); s.35A; manufacturing warehouse licence; detention of cigarettes without diamond stamp impression; withdrawal of licence

​22 April 2005​​Komatsu Southern Africa (Pty) Ltd​Customs and Excise Act, 1964​Tariff determination; s.47(9); front end shovel loaders; principal function; TH8429.51.20 v TH8430.50
​26 May 2005Motion Vehicle Wholesalers​Customs and Excise Act, 1964

​Tariff determination; vehicles adapted to carry more passengers

​9 June 2005Frans Edward Prins Roothman​Customs and Excise Act, 1964

​Section 4; secrecy provisions; execution on foreign asset

​6 July 2005Zamekile Lulu Mnqayi NO​Customs and Excise Act, 1964

​Detention of a motor vehicle on failure to produce import permit; ss.93, 102 and 113

​8 August 2005

Trend Finance (Pty) Ltd

​Customs and Excise Act, 1964

​Sections 65 and 88(2)(a); transaction value; provisional payment

​15 August 2005Savanna Tobacco Company (Pty) Ltd​Customs and Excise Act, 1964

​Detention of cigarettes without diamond stamp impression; ss.35A, 87, 88 and 107

​11 October 2005Progress Office Machines CC​Customs and Excise Act, 1964

​Schedule No. 2; s.56; anti-dumping duties; sunset review; calculation of period

​14 October 2005​Sterling Auto Distributors CC​Customs and Excise Act, 1964

​Sections 4(1), 88(1)(a) and 113A(1); importation of motor vehicle parts

​15 November 2005Clearing Agents, Receivers & Shippers (CARS)​Customs and Excise Act, 1964

​Second-hand vehicles driven under own power by road in transit through RSA to neighbouring countries

​17 November 2005Saxton Trading (Pty) Ltd t/a KDG Auto Export​Customs and Excise Act, 1964

​Vehicles in transit; temporary or special permit

​18 November 2005Akharwaray, GH​Income Tax Act, 1962

​Allowance of deductions claimed or not in terms of sections 11(a) and 23(b) and (g)

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