South Africa Case Law

Starways Trading 21 CC v Pearl Island Trading 714 (Pty) Ltd and Another (22002/2016)

Starways Trading 21 CC v Pearl Island Trading 714 (Pty) Ltd and Another (22002/2016) [2017] ZAWCHC 10 (10 February 2017)

Court

Western Cape High Court, Cape Town

Case number

22002/2016

Judge

Davis

The court found that the sugar contract contained an implied term that the purchase price would be adjusted to reflect any decrease in import duty, as contemplated by s 59(2) of the Customs and Excise Act. The applicant's refusal to account for the reduced duty and insistence on payment of the original contract price constituted a serious repudiation of the contract. This repudiation justified the respondents' cancellation of the contract. Furthermore, the evidence did not support the existence of a tripartite agreement obliging the second respondent to pay the applicant directly; the structu…

Source excerpt

• Specific Performance
• Repudiation
• Implied Terms
• Customs And Excise Duty
• Tripartite Agreement

Distell Ltd v Commissioner for the South African Revenue Services (526/2011)

Distell Ltd v Commissioner for the South African Revenue Services (526/2011) [2012] ZASCA 88; 2012 (5) SA 450 (SCA); 74 SATC 272 (31 May 2012)

Court

Supreme Court of Appeal

Case number

526/2011

Judges

Navsa, Heher, Van Heerden

The court held that the beverages produced by Distell, after undergoing a stripping process that removes flavour and aroma, and subsequent fortification with cane spirits, sweeteners, flavourants, and colourants, lose their essential vinous character. Expert evidence established that the stripped wine is neutral and does not contribute to the organoleptic properties of the final products. The essential character of the beverages is determined by the spirits, not the wine. The products do not qualify as wine, vermouth, or mixtures of fermented and non-alcoholic beverages under tariff headings…

Source excerpt

• Customs And Excise Duty
• Tariff Classification
• Harmonised System Interpretation
• Excise Liability

A M Moolla Group Limited and Others v Commissioner for SARS and Others (139/2002)

A M Moolla Group Limited and Others v Commissioner for SARS and Others (139/2002) [2003] ZASCA 18; 2003 (6) SA 244 (SCA); 65 SATC 414 (26 March 2003)

Court

Supreme Court of Appeal

Case number

139/2002

Judges

Marais, Cloete, Lewis

The court held that the Malawi trade agreement must be read with the Customs and Excise Duty Act and rule 46, so “production cost” had its statutory meaning.

• Customs And Excise Duty
• Preferential Tariff Treatment
• Interpretation Of Trade Agreements
• Production Cost Definition
• Customs-and-excise-duty
• Trade-agreements

Samcor (Manufacturing) (Pty) Ltd v Commissioner for the South African Revenue Service (265/2000)

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)

Court

Supreme Court of Appeal

Case number

265/2000

Judges

MPATI, HOWIE, HEHER

The Supreme Court of Appeal held that a 1997 letter was not a new customs determination, but only a refusal to amend an existing 1983 determination binding on Samcor.

• Customs And Excise Duty
• Transaction Value
• Royalties And Licence Fees
• Determination Under Customs Act
• Appeal Procedure
• Binding Effect Of Determination