South Africa Case Law

Commissioner for South African Revenue Service and Another v Sterling Auto Distributors CC In Re: Bayerische Motoren Werke and Another v Sterling Auto Distributors CC and Others (A1796/04)

Commissioner for South African Revenue Service and Another v Sterling Auto Distributors CC In Re: Bayerische Motoren Werke and Another v Sterling Auto Distributors CC and Others (A1796/04) [2005] ZAGPHC 108; 68 SATC 241 (14 October 2005)

Court

High Courts - Gauteng

Case number

A1796/04

Judges

J M C Smit, M F Legodi, A P Ledwaba

The High Court allowed BMW and Mercedes to intervene, admitted further evidence, and upheld SARS’s appeal, finding the container was lawfully detained.

• Intervention In Appeal
• Admission Of Further Evidence
• Counterfeit Goods Act
• Customs And Excise Act
• Trade Mark Rights
• Urgent Application Procedure