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South Africa decisions
Decisions matching the current search
BP Southern Africa (Pty) Limited v KI Energy (Pty) Limited (02523/2020) [2020] ZAKZDHC 19 (25 June 2020)
The High Court compelled KI Energy to provide specified fuel-export records to BP Southern Africa, dismissed reconsideration, and awarded costs.
Coltrade International CC v Commissioner For The South African Revenue Service (45213/2013) [2014] ZAGPPHC 697; 77 SATC 48 (12 September 2014)
The High Court upheld an appeal against SARS tariff determinations and classified imported coconut milk, cream and powder under Tariff Heading 2008.19.
Nutec Southern Africa (Pty) Ltd v Commissioner for the South African Revenue Service (45921/2010) [2011] ZAGPPHC 116 (10 June 2011)
The High Court set aside SARS’s tariff determination and held that Acid Buf is classifiable under heading 1212.20.90 as seaweed and other algae.
Far Eastern Garments Manufacturers (Pty) Ltd v South African Revenue Services (8056/06) [2009] ZAKZPHC 64 (26 November 2009)
The High Court dismissed a rescission application by a taxpayer, finding no reasonable explanation for a long delay and no bona fide defence.
L G Electronics SA (Pty Ltd v Commissioner for the South African Revenue Service (28562/07) [2009] ZAGPHC 12; 71 SATC 275 (30 January 2009)
The court found that the plasma display screens imported by the applicant do not contain built-in tuners at the time of importation and therefore objectively qualify as video monitors under tariff heading 8528.21.20. The evidence showed that screens and tuners are imported and sold separately, servicing both the information display and television markets. There was no credible evidence of simulation or stratagem to circumvent customs duties; the manner of importation was dictated by the manufacturer's global practice. The respondent's allegations of simulation were unsupported by facts or wit…
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Plasmaview Technologies (Pty) Ltd v Commissioner for the South African Revenue Service (44029/07) [2008] ZAGPHC 297; 72 SATC 44 (9 October 2008)
The court reviewed and set aside a retrospective SARS tariff determination because it was made without procedural fairness under PAJA and created a multimillion-rand liability.
Fascination Wigs (Pty) Ltd v Commissioner for the South African Revenue Services (26368/2007) [2008] ZAGPHC 287; 71 SATC 72 (26 September 2008)
The High Court held that imported synthetic braids and wefts are prepared for use in making wigs or the like, not completed postiche, and fall under tariff heading 67.03.
Shaikh v Standard Bank of SA Ltd. and Another (27/07) [2007] ZASCA 168; [2008] 2 All SA 159 (SCA); 2008 (2) SA 622 (SCA); 70 SATC 21 (29 November 2007)
The Supreme Court of Appeal held that the omission to refer to section 47 of the VAT Act in the notices issued by SARS did not invalidate the recovery of VAT. The reference to section 114A of the Customs Act was sufficient, as SARS was empowered to recover both customs duty and VAT, and the VAT Act does not prescribe that reference to the section be made in a notice issued under its authority. The court applied the principle that where authority exists, the failure to expressly or accurately invoke the source is immaterial to the due exercise of the power. The appeal was dismissed, and the va…
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De Beers Marine (Pty) Ltd v Commissioner for the South African Revenue Service (165/2001) [2002] ZASCA 45; [2002] 3 All SA 181 (A); 2002 (5) SA 136 (SCA); 65 SATC 14 (20 May 2002)
The SCA held that bunker fuel delivered at sea to South African vessels was not “export” under the Customs and Excise Act, so duties and levies remained payable.
Rentreag Marketing (Pty) Ltd and Others v Commissioner of Customs and Excise (344/99) [2001] ZASCA 32; 65 SATC 422 (22 March 2001)
South Africa’s Supreme Court of Appeal upheld a customs ruling that imported Australian cheese was correctly classified as Gouda, not “other” cheese.
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