Esheria South Africa Case Law
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South Africa Case Law

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Tax Law [2001] ZASCA 6

EBN Trading (Pty) Ltd v Commissioner for Customs and Excise and Another (653/98)

EBN Trading (Pty) Ltd v Commissioner for Customs and Excise and Another (653/98) [2001] ZASCA 6; [2001] 3 All SA 117 (A); 2001 (2) SA 1210 (SCA) (2 March 2001)

Court
Supreme Court of Appeal
Case number
653/98
Judges
Schutz, Melunsky, Nugent

The Supreme Court of Appeal held that EBN Trading was an importer under the Customs and Excise Act because it had a beneficial interest in the goods.

  • Customs And Excise Act
  • Definition Of Importer
  • Beneficial Interest
  • Letters Of Credit
  • Document Of Title
  • Onus Of Proof
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South Africa decisions are organised by court, judge, legal area and indexed issue so a practitioner can move from a proposition to a citable authority with the surrounding context intact.

Source links and collection timestamps are retained alongside the indexed records.