High Court: 2013-2011 - 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.

2013
Date of Delivery	Parties Involved	Applicable Legislation	Keywords
31 January 2013	MTN International (Mauritius) Limited	Promotion of Administrative Justice Act, 2000	Review application brought in terms of s.6 of PAJA in an attempt to set aside an additional income tax assessment on procedural and administrative grounds
20 February 2013	Terraplas South Africa (Pty) Ltd	Customs and Excise Act, 1964	Tariff determination; whether “Terra tile pitch protection tiles” are to be classified under TH3918.90.40 (Applicant) or under TH3926.90.90 (SARS)
6 March 2013	Kirsten and Thomson CC t/a Nashua East London	Bills of Exchange Act, 1964	Sections 1, 78, 79 and 94; condictio indebiti; unjust enrichment; cloned cheque; cheque fraud; payment; drawee bank liability; duty of care
5 April 2013	Kadodia, ME	Customs and Excise Act, 1964	Application for rescission; s.114(1)(a)(ii); no set-off against claim by State
8 April 2013	Gaertner, PLM and Two Others (incl. Orion Cold Storage)	Customs and Excise Act, 1964	Constitutionality of section 4(4)-(6)
13 June 2013	Delport, HF, Pickard, CA and Six Others	Customs and Excise Act, 1964 Criminal Procedures Act, 1997 Value-Added Tax Act, 1991 Riotous Assembly Act, 1965	Export of goods to a destination other than the one indicated at time of clearance; submitting of false returns; claiming of refunds or exemptions; conspiracy to commit fraud
3 October 2013	Miles Plant Hire (Pty) Ltd	Tax Administration Act, 2011	Section 177(3); whether SARS could follow a one-step approach as to the institution of winding-up proceedings with leave from court when tax dispute is still pending
18 October 2013	Clear Enterprises (Pty) Ltd v ITAC and Others New!	International Trade Administration Act, 2002 Customs and Excise Act, 1964	Application for review on seizure of vehicles; this judgment only focuses on the issue of costs

2012
Date of Delivery	Parties Involved	Applicable Legislation	Keywords
16 March 2012	Apollo Tobacco CC	Customs and Excise Act, 1964 and Value-Added Tax Act, 1991	Sections 76B and 103 (Customs and Excise) and sections 44 and 45 (VAT) Importation of cigarettes; claims for refunds on customs duty and VAT
7 May 2012	Oosthuizen, MJ	Promotion of Access to Information Act, 2000 Promotion of Administrative Justice Act, 2000	Read PAIA with sections 6 and 8 of PAJA
9 May 2012	Smith Mining Equipment (Pty) Ltd	Customs and Excise Act, 1964	Appeal against a tariff determination; ‘general purpose’ of utility vehicle
10 May 2012	Aranda Textiles Mills (Pty) Ltd	Customs and Excise Act, 1964	Legal status of anti-dumping duties in Schedule No. 2; sunset reviews; calculation of periods
29 May 2012	Zikhulise Cleaning Maintenance and Transport CC	Promotion of Administrative Justice Act, 2000	Withdrawal of tax clearance certificate without hearing afforded to taxpayer
20 July 2012	Metlika Trading and Ben Nevis Holdings Ltd	Income Tax Act, 1962	Application for interim interdict; prevention of executing against certain assets pending resolution by trial and arbitration of disputes
20 July 2012	HMRC and Another v Ben Nevis (Holdings) Ltd and Another [2012] EWHC 1807 (Ch)	Income Tax Act, 1962	Double Taxation Agreement; liability for tax, penalties and interest
31 October 2012	Beginsel, MB and Others	Companies Act, 2008	Business rescue proceedings as opposed to the re-introduction of the liquidation process
20 November 2012	Bosch and McClelland – Davis J Waglay J	Income Tax Act, 1962	Additional assessments raised against participants in share option schemes; deferred delivery schemes; sections 8, 11(a) and 79

2011
Date of Delivery	Parties Involved	Applicable Legislation	Keywords
15 February 2011	GKD Buismet (Pty) Ltd	Customs and Excise Act, 1964	Section 47; tariff determination of rubber felted belt not classifiable as a conveyor belt
22 February 2011	Pitro Rossi	Income Tax Act, 1962	Section 81 read with s.107A; s.102; employees’ tax; refunds; dispute; jurisdiction
1 April 2011	Edrees Ahmed Hathurani	Income Tax Act, 1962	Section 88A-E; settlement agreement not complying with requirements
4 May 2011	Aquazania (Pty) Ltd	Customs and Excise Act, 1964	Tariff classification of hot and cold water dispensers; s.47; Rule 3(c) of the General Rules for Classification
25 May 2011	Eastern Eagle Home Textiles (SA) CC	Customs and Excise Act, 1964	Under-declared value for customs duty purposes
2 June 2011	Distell Limited	Customs and Excise Act, 1964	Tariff classification of liqueurs; TH2208.90.20; s.47
8 June 2011	DC King	Income Tax Act, 1962	Sections 88 and 91; rule 66 of the Uniform Rules of the Court; outstanding debt to the State and interest; warrant of execution of immovable property issued; immovable property to be sold to cover debt to the State and interest
10 June 2011	Nutec Southern Africa (Pty) Ltd	Customs and Excise Act, 1964	Section 47(9); tariff determination of products utilised by the animal feed industry
13 June 2011	The Oceanic Trust Co. Ltd N.O.	Income Tax Act, 1962	Sections 1 and 99; definition of ‘resident’; setting aside of agency appointment
22 June 2011	Capstone 556 (Pty) Ltd and Kluh Investments (Pty) Ltd	Income Tax Act, 1962	Section 88; implementation of the ‘pay-now-argue-later’ principle; decision by Commissioner not to suspend payment of tax pending appeal
1 July 2011	Mobile Telephone Networks Holdings (Pty) Ltd	Income Tax Act, 1962	Section 11(a); disallowance of expenditure; deductibility of audit and training fees
28 July 2011	Fastmould Specialist CC	Value-Added Tax Act, 1991 and Income Tax Act, 1962	Section 40 (VAT) and s.91 (Income Tax) Appeal of rescission of judgment on outstanding VAT and PAYE arising from submission of VAT 201s and EMP 201s without payment; no need for SARS to raise assessment prior to taking judgment
26 October 2011	Enkanini Investments CC t/a Papera Africa	Customs and Excise Act, 1964	Relocation of bonded warehouses; storage of second-hand vehicles intended for export ex SACU
26 October 2011	Trudy Trading CC t/a Mecca Motors	Customs and Excise Act, 1964	Relocation of bonded warehouses; storage of second-hand vehicles intended for export ex SACU
22 November 2011	Werner van Kets	Income Tax Act, 1962	Sections 74A and 74B may be invoked to obtain information from any person as a result of a request in terms of a double tax agreement for the exchange of information

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