South Africa Case Law

A M Moolla Group Limited and Others v Commissioner for SARS and Others (139/2002)

A M Moolla Group Limited and Others v Commissioner for SARS and Others (139/2002) [2003] ZASCA 18; 2003 (6) SA 244 (SCA); 65 SATC 414 (26 March 2003)

Court

Supreme Court of Appeal

Case number

139/2002

Judges

Marais, Cloete, Lewis

The court held that the Malawi trade agreement must be read with the Customs and Excise Duty Act and rule 46, so “production cost” had its statutory meaning.

• Customs And Excise Duty
• Preferential Tariff Treatment
• Interpretation Of Trade Agreements
• Production Cost Definition
• Customs-and-excise-duty
• Trade-agreements