Commissioner for South African Revenue Service v Plasmaview Technologies (Pty) Ltd (647/09) [2010] ZASCA 135; [2011] 2 All SA 235 (SCA); 73 SATC 338 (1 October 2010)

Commissioner for South African Revenue Service v Plasmaview Technologies (Pty) Ltd (647/09) [2010] ZASCA 135; [2011] 2 All SA 235 (SCA); 73 SATC 338 (1 October 2010)

The Supreme Court of Appeal held that 'Plasma 2' was not a tariff determination but merely an amendment of the motivation for the original determination ('Plasma 1'). The original determination applied only to screens imported without tuners; once the respondent began importing fully assembled television sets with tuners, the determination no longer applied. The schedules prepared by SARS officials during the inspection constituted valid determinations under the Customs and Excise Act. The High Court erred in reviewing and setting aside 'Plasma 2', as it was not a decision capable of review or appeal. The respondent failed to dispute the schedules or provide evidence regarding their...

Citation
[2010] ZASCA 135
Parties
Appellant: Commissioner for South African Revenue Service; Respondent: Plasmaview Technologies (Pty) Ltd
Court
Supreme Court of Appeal
Jurisdiction
South Africa
Judgment Date
1 October 2010
Case Number
647/09
Procedural Posture
Civil Appeal / Appeal From North Gauteng High Court (pretoria)
Outcome
Appeal allowed; application dismissed with costs, including costs of two counsel.
Judges
Mpati, Cloete, Lewis, Tshiqi, Bertelsmann
Legal Topics
Customs and Excise Act, Tariff Determination, Rebate Entitlement, Administrative Action Review
Tax Law Administrative Law Customs and Excise Act Tariff Determination Rebate Entitlement Administrative Action Review

Case Brief

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Parties

Commissioner for South African Revenue Service

Appellant

Plasmaview Technologies (Pty) Ltd

Respondent

Procedural Posture

Civil Appeal / Appeal From North Gauteng High Court (pretoria)

Legal Issues

  1. 1 Whether 'Plasma 2' constituted a tariff determination under the Customs and Excise Act.
  2. 2 Whether the Commissioner’s claim for underpaid duties was based on a valid determination.
  3. 3 Whether the respondent was entitled to a rebate for fully assembled television sets imported with tuners.

Ratio Decidendi

The Supreme Court of Appeal held that 'Plasma 2' was not a tariff determination but merely an amendment of the motivation for the original determination ('Plasma 1'). The original determination applied only to screens imported without tuners; once the respondent began importing fully assembled television sets with tuners, the determination no longer applied. The schedules prepared by SARS officials during the inspection constituted valid determinations under the Customs and Excise Act. The High Court erred in reviewing and setting aside 'Plasma 2', as it was not a decision capable of review or appeal. The respondent failed to dispute the schedules or provide evidence regarding their...

Court Disposition

Appeal allowed; application dismissed with costs, including costs of two counsel.

Orders

  • The appeal is allowed with costs, including the costs of two counsel.
  • The order of the court below is set aside and replaced with: 'The application is dismissed with costs, including the costs of two counsel.'