High Court: 2004-2000 - South African Revenue Service

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 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

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