High Court: 2010-2008 - 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.

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 2010	Metlika 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, 1964	Res 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 2010	Cadac (Pty) Ltd	Customs and Excise Act, 1964	Counterfeit goods; registered trade marks
29 October 2010	Bafana Bafana and Others	Customs and Excise Act, 1964	Detention of gambling machines; sections 4 and 102
18 November 2010	Saficon Industrial Holdings (Pty) Ltd	Customs and Excise Act, 1964	Tariff 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 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
12 February 2009	Faynaz 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 2009	3M South Africa (Pty) Ltd	Customs and Excise Act, 1964	Section 76B refunds; section 47(9) determination
3 April 2009	Distell 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, 1962	Whether 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 2009	Clear Enterprises (Pty) Ltd	Customs and Excise Act, 1964	Detention; seizure; second-hand vehicles; cross-border transport
7 August 2009	Vacation 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 2009	Grundling, JJ	Income Tax Act, 1962	Share of partnership profits derived from Lesotho
21 September 2009	Saira Essa Productions CC	Small Business Tax Amnesty and Amendment of Taxation Laws Act, 2006	Tax relief for small businesses
24 November 2009	Far Eastern Garments Manufacturers (Pty) Ltd	Customs and Excise Act, 1964	Sections 75 and 114; rescision of judgment
8 December 2009	Labat 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 2009	Stabilpave (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 2008	Roche 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 2008	Volkswagen of South Africa (Pty) Ltd	Income Tax Act, 1962	Secondary Tax on Companies (STC); dividends
6 May 2008	Pick ‘n Pay Retailers (Pty) Ltd	Customs and Excise Act, 1964	Counterfeit goods; s.113A; ex parte application; defence
16 May 2008	Metropolitan Life Limited	Value-Added Tax Act, 1991	Section 7(1)(c); imported services; life insurance
30 May 2008	Shoprite Checkers (Pty) Ltd	Customs and Excise Act, 1964	Counterfeit goods; shoes
9 June 2008	L&G Tools and Machinery Distributor Ltd	Customs and Excise Act, 1964	Tariff determination of watering pistols and wands
20 June 2008	Ashwood Trading (Pty) Ltd	Customs and Excise Act, 1964	Tariff determination; aluminium foil containers; stare decisis
20 June 2008	Pahad Shipping CC	Customs and Excise Act, 1964	Section 65; transaction value for customs duty purposes
7 August 2008	Wooltru Property Holdings (Pty) Ltd	Income Tax Act, 1962	Section 8(4)(a); recoupment of tax allowances
23 September 2008	Fascination 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 2008	Duro 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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