Samcor (Manufacturing) (Pty) Ltd v Commissioner for the South African Revenue Service (265/2000) [2002] ZASCA 19; [2002] 3 All SA 260 (A); 65 SATC 25; 2002 (4) SA 823 (SCA) (27 March 2002)

Samcor (Manufacturing) (Pty) Ltd v Commissioner for the South African Revenue Service (265/2000) [2002] ZASCA 19; [2002] 3 All SA 260 (A); 65 SATC 25; 2002 (4) SA 823 (SCA) (27 March 2002)

The Supreme Court of Appeal held that the respondent's letter of 9 September 1997 did not constitute a new value determination under section 65 of the Customs and Excise Act, but was merely a refusal to amend or review the existing determination of 9 November 1983. The appellant was bound by the original determination, as the importation business and agreements had remained essentially unchanged, and the determination pertained to the importation activity rather than the identity of the importer. The proceedings before the court a quo were in substance an appeal under section 65(6), not an application for a declarator. Declaratory relief could not be granted as it would be contrary to the...

Citation
[2002] ZASCA 19
Parties
Appellant: Samcor (Manufacturing) (Pty) Ltd; Respondent: Commissioner for the South African Revenue Service
Court
Supreme Court of Appeal
Jurisdiction
South Africa
Judgment Date
27 March 2002
Case Number
265/2000
Procedural Posture
Civil Appeal / Appeal From the Transvaal Provincial Division
Outcome
Appeal dismissed with costs.
Judges
MPATI, HOWIE, HEHER
Legal Topics
Customs and Excise Duty, Transaction Value, Royalties and Licence Fees, Determination Under Customs Act, Appeal Procedure, Binding Effect of Determination
Tax Law Commercial and Corporate Customs and Excise Duty Transaction Value Royalties and Licence Fees Determination Under Customs Act Appeal Procedure Binding Effect of Determination

Case Brief

Summary, issues, holding and outcome

More case intelligence is available

Unlock the full research layer for this judgment.

Full judgment text Downloadable case file Legal principles 4 Authorities cited 4 Party arguments 2
Sign in to unlock

Parties

Samcor (Manufacturing) (Pty) Ltd

Appellant

Commissioner for the South African Revenue Service

Respondent

Procedural Posture

Civil Appeal / Appeal From the Transvaal Provincial Division

Legal Issues

  1. 1 Whether the respondent's letter of 9 September 1997 constituted a new value determination under section 65 of the Customs and Excise Act.
  2. 2 Whether the appellant was bound by the value determination made on 9 November 1983.
  3. 3 Whether the royalties and fees paid or payable by the appellant to Japanese companies were dutiable under section 67(1)(c) of the Customs and Excise Act.

Ratio Decidendi

The Supreme Court of Appeal held that the respondent's letter of 9 September 1997 did not constitute a new value determination under section 65 of the Customs and Excise Act, but was merely a refusal to amend or review the existing determination of 9 November 1983. The appellant was bound by the original determination, as the importation business and agreements had remained essentially unchanged, and the determination pertained to the importation activity rather than the identity of the importer. The proceedings before the court a quo were in substance an appeal under section 65(6), not an application for a declarator. Declaratory relief could not be granted as it would be contrary to the...

Court Disposition

Appeal dismissed with costs.

Orders

  • The appeal is dismissed with costs.