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South Africa Case Law

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Tax Law [2007] ZASCA 118

Progress Office Machines CC v South African Revenue Services and Others (532/06)

Progress Office Machines CC v South African Revenue Services and Others (532/06) [2007] ZASCA 118; [2007] 4 All SA 1358 (SCA); 2008 (2) SA 13 (SCA); 69 SATC 231 (25 September 2007)

The Supreme Court of Appeal held that a retroactively imposed anti-dumping duty ran from the retrospective date, not the publication date, and had lapsed after five years.

  • Anti Dumping Duties
  • Customs And Excise Act
  • Retrospective Legislation
  • International Trade Agreements
  • Sunset Review
  • Duration Of Duties
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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.