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High Court: 2010-2008

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.

 

2010 ​ ​
Date of Delivery​Parties Involved​Applicable Legislation​Keywords
​1 July 2010​Peter Davis​Income Tax Act, 1962​Sections 91(1)(b) and 99; collection procedure; pension and provident funds
​29 July 2010​M Cassimjee​​Customs and Excise Act, 1964​Liens in terms of s.114; seizure of tankers used for carriage of fuel; claim-in-reconvention on rebate of duty in diesel oil
​5 August 2010Metlika Trading Limited and Others​​Income Tax Act, 1962​Authenticity of documents; transfer of assets; liability for income tax
​27 August 2010​West Trucking (Botswana) (Pty) Ltd​​Customs and Excise Act, 1964Res judicata / estoppels; seizure; s.96; Also refer to s.3 of the Institution of Legal proceedings against certain Organs of State Act, 2000
​31 August 2010​Durban North Turf (Pty) Ltd​​Customs and Excise Act, 1964​Tariff determination; TH5703.30, artificial grass used on hockey fields
​14 September 2010​Sikander Trading Company Ltd​​Customs and Excise Act, 1964​Section 93; second-hand vehicles; seizure
​15 September 2010​I-Net Bridge (Pty) Limited​Income Tax Act, 1962​Section 11(a); licence fee; deduction for expenditure incurred; whether of a capital or revenue nature
​16 September 2010Cadac (Pty) Ltd​​Customs and Excise Act, 1964​Counterfeit goods; registered trade marks
​29 October 2010Bafana Bafana and Others​​Customs and Excise Act, 1964Detention of gambling machines; sections 4 and 102​
​18 November 2010Saficon Industrial Holdings (Pty) Ltd​​Customs and Excise Act, 1964Tariff determination; s.47; Notes A and B of the Explanatory Notes to TH84.27; dispute on classification of a truck
​26 November 2010​C Drahtseilwerk Saar GmbH​Customs and Excise Act, 1964​Schedule No. 2; anti-dumping duties
 
2009 ​ ​ ​
Date of Delivery​Parties Involved​Applicable Legislation​Keywords
​30 January 2009​LG Electronics SA (Pty) Ltd​​Customs and Excise Act, 1964​Tariff determination; reception apparatus for television and video monitors; simulated transaction
​30 January 2009Golden Arrow Bus Services (Pty) Ltd​Public Finance Management Act, 1999​Rule 6 of the Rules of the Court ; direct charges against the National Revenue Fund
​12 February 2009Faynaz Import and Export Enterprises CC​​Customs and Excise Act, 1964​Removal of goods from bonded warehouse; time barring; sections
88(1)(a), 87 and 96(1)(a)
​17 February 2009​Golden Arrow Bus Services (Pty) Ltd​Public Finance Management Act, 1999​Rule 6 of the Rules of the Court ; direct charges against the National Revenue Fund
​16 March 20093M South Africa (Pty) Ltd​Customs and Excise Act, 1964​​Section 76B refunds; section 47(9) determination
​3 April 2009Distell Limited (and Stellenbosch Farmers’ Winery)​​Customs and Excise Act, 1964​Tariff determination; non-alcoholic beverage; double tax; refund; appeal in the wide sense
17 April 2009​​KNA Insurance and Investment Brokers (Pty) Ltd (in liquidation)​Income Tax Act, 1962Whether applicant is entitled to section 84quat(4); interest and mora interest​
​3 July 2009​Smith Mining Equipment (Pty) Ltd​​Customs and Excise Act, 1964​Tariff determination; utility vehicles


 Note:
See High Court Judgments – 9 May 2012
​3 August 2009Clear Enterprises (Pty) Ltd​​Customs and Excise Act, 1964​Detention; seizure; second-hand vehicles; cross-border transport
​7 August 2009Vacation Exchanges International (Pty) Ltd​Income Tax Act, 1962​Timeshare weeks to employees; fringe benefits and employees tax
​27 August 2009​Diesel Tracker CC​Value-Added Tax Act, 1991​Whether appellant discharged the onus of showing respondent wrong in concluding that sale transaction was scheme to obtain tax benefit
​10 September 2009​Multichoice Africa (Pty) Ltd​​Customs and Excise Act, 1964​Tariff determination; condonation; section 96; reception apparatus for television
​17 September 2009Grundling, JJ​Income Tax Act, 1962​Share of partnership profits derived from Lesotho
​21 September 2009Saira Essa Productions CC​​Small Business Tax Amnesty and Amendment of Taxation Laws Act, 2006​Tax relief for small businesses
​24 November 2009Far Eastern Garments Manufacturers (Pty) Ltd​​Customs and Excise Act, 1964​Sections 75 and 114; rescision of judgment
​8 December 2009Labat Africa Limited​Income Tax Act, 1962​Whether the issue by a company of its own authorised capital in exchange for a trademark represents real consideration given by the company for the purposes of s.11(gA)
​11 December 2009Stabilpave (Pty) Ltd​Income Tax Act, 1962 and Bills of Exchange Act, 1964​Dispute on payment of assessment and interest; stolen cheque in terms of s.81 of the Bills of Exchange Act, 1964
​28 December 2009​Apollo Tobacco CC​Customs and Excise Act, 1964​Section 103; res judicata; issue estoppels
 
 
2008 ​ ​ ​
Date of Delivery​Parties Involved​Applicable Legislation​Keywords
​25 March 2008​Moresport (Pty) Ltd​​Customs and Excise Act, 1964​Counterfeit goods; seizure; copyright
​2 April 2008Roche Products (Pty) Ltd​​Customs and Excise Act, 1964​Tariff determination; s.47(a)
​18 April 2008​Gharafory Enterprises CC t/a AG’s Distributors​​Customs and Excise Act, 1964​Underdeclaration; forfeiture
​21 April 2008Volkswagen of South Africa (Pty) Ltd​Income Tax Act, 1962​Secondary Tax on Companies (STC); dividends
​6 May 2008Pick ‘n Pay Retailers (Pty) Ltd​​Customs and Excise Act, 1964​Counterfeit goods; s.113A; ex parte application; defence
​16 May 2008Metropolitan Life Limited​​Value-Added Tax Act, 1991​Section 7(1)(c); imported services; life insurance
​30 May 2008Shoprite Checkers (Pty) Ltd​​Customs and Excise Act, 1964​Counterfeit goods; shoes
​9 June 2008L&G Tools and Machinery Distributor Ltd​​Customs and Excise Act, 1964​Tariff determination of watering pistols and wands
​20 June 2008Ashwood Trading (Pty) Ltd​​Customs and Excise Act, 1964​Tariff determination; aluminium foil containers; stare decisis
​20 June 2008Pahad Shipping CC​​Customs and Excise Act, 1964​Section 65; transaction value for customs duty purposes
​7 August 2008Wooltru Property Holdings (Pty) Ltd​Income Tax Act, 1962​Section 8(4)(a); recoupment of tax allowances
​23 September 2008Fascination Wigs (Pty) Ltd​​Customs and Excise Act, 1964​Tariff determination; human hair wefts; wigs
​2 October 2008​Plasmaview Technologies (Pty) Ltd​​Customs and Excise Act, 1964​Tariff determination; reception apparatus for television monitor;
s.47(11); review application
​14 November 2008Duro Pressings (Pty) Ltd​​Customs and Excise Act, 1964​Tariff determination; steel plates; anti-dumping duties; subjective intention of designer; use
​3 December 2008​AMI Forwarding (Pty) Ltd​​Customs and Excise Act, 1964​Removals in bond / transit; acquittal; sections 18 and 101; liability for duty

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