South Africa Case Law

South African Revenue Services (Customs & Excise) v Desmonds Clearing and Forwarding Agents CC (039/05)

South African Revenue Services (Customs & Excise) v Desmonds Clearing and Forwarding Agents CC (039/05) [2006] ZASCA 9; 2006 (4) SA 284 (SCA); 68 SATC 181 (16 March 2006)

Court

Supreme Court of Appeal

Case number

039/05

Judges

MPATI, STREICHER, NUGENT, CLOETE, CACHALIA

The court held that temporary storage of trailers en route to Zimbabwe was not a diversion under section 18(13) of the Customs and Excise Act.

• Customs And Excise Act
• Goods In Transit
• Forfeiture
• Removal In Bond
• Customs-and-excise
• Goods-in-bond

AM Moolla Group Ltd. and Others v Gap (543/2003)

AM Moolla Group Ltd. and Others v Gap (543/2003) [2004] ZASCA 112; [2005] 3 All SA 101 (SCA); 2005 (2) SA 412 (SCA); 2004 BIP 173 (SCA) (30 November 2004)

Court

Supreme Court of Appeal

Case number

543/2003

Judges

Harms, Streicher, Farlam, Cloete, Ponnan

The Supreme Court of Appeal held that the Counterfeit Goods Act 37 of 1997 does not apply to goods merely in transit or transhipped through South Africa when such goods are not intended for sale in the Republic and do not infringe local intellectual property rights. The court found that 'importation' under the Act does not include transhipment, relying on established statutory interpretation and precedent. The Act is intended to criminalise fraudulent imitation, not legitimate trade, and should not be construed to create barriers to legitimate international commerce. The appeal was dismissed,…

Source excerpt

• Counterfeit Goods Act
• Trade Mark Infringement
• Goods In Transit
• Interpretation Of Statutes

Tieber v Commissioner for Customs & Excise (622/90)

Tieber v Commissioner for Customs & Excise (622/90) [1992] ZASCA 183; 1992 (4) SA 844 (AD); (28 September 1992)

Court

Supreme Court of Appeal

Case number

622/90

Judges

Corbett, E M Grosskopf, Kumleben, Goldstone, Howie

The court held that goods in transit were not imported into South Africa, so the customs seizure of unwrought gold was unlawful and the gold had to be returned.

• Customs And Excise Act
• Forfeiture Of Goods
• Locus Standi
• Goods In Transit
• Declaration Of Goods
• Customs-and-excise-act