South Africa Case Law

Silverback Technologies CC v Commissioner for the South African Revenue Services (74019/2016;13891/2017;15052/2017)

Silverback Technologies CC v Commissioner for the South African Revenue Services (74019/2016;13891/2017;15052/2017) [2022] ZAGPPHC 401 (17 March 2022)

Court

North Gauteng High Court, Pretoria

Case number

74019/2016;13891/2017;15052/2017

Judge

Mokoena

The High Court granted leave to appeal to the Supreme Court of Appeal in a tariff-classification dispute involving customs duty and expert evidence.

• Tariff Classification
• Leave To Appeal
• Expert Evidence
• Customs Duty
• Leave-to-appeal
• Tariff-classification

Pahad Shipping CC v Commissioner for the South African Revenue Services (529/08)

Pahad Shipping CC v Commissioner for the South African Revenue Services (529/08) [2009] ZASCA 172; [2010] 2 All SA 246 (SCA); 72 SATC 35 (2 December 2009)

Court

Supreme Court of Appeal

Case number

529/08

Judges

Streicher, Brand, Snyders, Malan, Bosielo

The Supreme Court of Appeal found that there were serious reservations about the credibility of the appellant's factual averments regarding its relationship with Al Ajwad International LLC, as the documentary evidence did not support the appellant's version. The inconsistencies between the affidavits and the documents were not adequately explored, and the respondent was not given an opportunity to cross-examine the deponent to the founding affidavit. The court held that, given the doubts about the correctness of the appellant's allegations and the potential for injustice, the matter should be…

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• Customs Duty
• Transaction Value
• Commission Vs Finance Charges
• Appeal Procedure
• Credibility Of Affidavit Evidence

Commissioner For The South African Revenue Service v Delta Motor Corporation (Pty) Ltd. (279/2001)

Commissioner For The South African Revenue Service v Delta Motor Corporation (Pty) Ltd. (279/2001) [2002] ZASCA 114; 65 SATC 165 (23 September 2002)

Court

Supreme Court of Appeal

Case number

279/2001

Judges

Howie, Olivier, Brand, Nugent, Lewis

The Supreme Court of Appeal held that the EST charges paid by the respondent to Opel were not part of the price of the imported CKD kits for customs duty purposes. The evidence established that the EST charges, comprising engineering, styling, and tooling portions, were royalties paid for the right to assemble, sell, and service Opel vehicles, and not directly related to the imported kits. The contractual arrangements made the EST charges payable in respect of vehicles sold, not as a condition of sale of the imported kits. The 1998 amendment clarified, rather than altered, the existing positi…

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• Customs Duty
• Royalty Payments
• Transaction Value
• Licence Fee
• Contractual Interpretation