High Court: 2007-2005 - 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.

2007
Date of Delivery	Parties Involved	Applicable Legislation	Keywords
29 January 2007	Discovery Promotions CC	Customs and Excise Act, 1964	Tariff determination; s.47(9); various products
16 February 2007	GUD 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 2007	Degussa Africa (Pty) Ltd	Customs and Excise Act, 1964	Provisional payment; safeguard duties; ad valorem duties
27 September 2007	WJ 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 2006	RMS 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 2006	The 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 2006	Mohammed 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 2006	GH 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 2006	Faurecia 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 2005	Exclusive 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 2005	Motion Vehicle Wholesalers	Customs and Excise Act, 1964	Tariff determination; vehicles adapted to carry more passengers
9 June 2005	Frans Edward Prins Roothman	Customs and Excise Act, 1964	Section 4; secrecy provisions; execution on foreign asset
6 July 2005	Zamekile 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 2005	Savanna Tobacco Company (Pty) Ltd	Customs and Excise Act, 1964	Detention of cigarettes without diamond stamp impression; ss.35A, 87, 88 and 107
11 October 2005	Progress 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 2005	Clearing 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 2005	Saxton Trading (Pty) Ltd t/a KDG Auto Export	Customs and Excise Act, 1964	Vehicles in transit; temporary or special permit
18 November 2005	Akharwaray, 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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