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South Africa Case Law

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Tax Law [2024] ZAGPPHC 709

Turners Shipping (Pty) Ltd v Commissioner for the South African Revenue Service (2022/059481)

Turners Shipping (Pty) Ltd v Commissioner for the South African Revenue Service (2022/059481) [2024] ZAGPPHC 709 (23 July 2024)

Court
North Gauteng High Court, Pretoria
Case number
2022/059481
Judge
BAM

The High Court dismissed Turners Shipping’s declaratory application, holding that SARS had a legal basis to hold the clearing agent liable for amounts in lieu of forfeiture.

  • Customs And Excise Act
  • Agent Liability
  • Forfeiture Of Goods
  • Refund Of Duties
  • False Declaration
  • Diversion Of Goods
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Tax Law [2023] ZAKZDHC 27

Promed Technologies (Pty) Ltd v Commissioner for the South African Revenue Services (Customs and Excise) (D806/22)

Promed Technologies (Pty) Ltd v Commissioner for the South African Revenue Services (Customs and Excise) (D806/22) [2023] ZAKZDHC 27 (26 May 2023)

Court
Kwazulu-Natal High Court, Durban
Case number
D806/22
Judge
Chetty

The High Court dismissed an importer's bid to return seized goods to its supplier without paying customs duty, holding the Act gave no such discretion.

  • Customs And Excise Act
  • Tariff Classification
  • Forfeiture Of Imported Goods
  • Remission Of Penalties
  • False Declaration
  • Judicial Review
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Tax Law [2005] ZASCA 135

Commissioner of the South African Revenue Service v Formalito (Pty) Ltd (328/04)

Commissioner of the South African Revenue Service v Formalito (Pty) Ltd (328/04) [2005] ZASCA 135; [2006] 4 All SA 16 (SCA); 2005 (5) SA 526 (SCA); 67 SATC 251 (31 May 2005)

Court
Supreme Court of Appeal
Case number
328/04
Judges
MPATI, STREICHER, BRAND, LEWIS, PONNAN

The Supreme Court of Appeal held that Formalito knowingly made false customs declarations, but SARS’s penalty decision was unreasonable because it ignored its own penalty guidelines.

  • Customs And Excise Act
  • False Declaration
  • Administrative Review
  • Penalty Guidelines
  • Customs-and-excise
  • False-declaration
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About this LexChat collection

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.