South Africa Case Law

International Version Trading and Projects (Pty) Ltd v South African Revenue Service (6012/21)

International Version Trading and Projects (Pty) Ltd v South African Revenue Service (6012/21) [2024] ZAGPPHC 92 (17 January 2024)

Court

North Gauteng High Court, Pretoria

Case number

6012/21

Judge

Barit

The High Court refused condonation for a late customs tariff appeal, finding the applicant’s delay explanation vague and its prospects of success poor.

• Customs And Excise Act
• Tariff Determination
• Rebate Entitlement
• Condonation
• Prescription Of Claims
• Customs-and-excise-act

Acti-Chem SA (Pty) Ltd v Commissioner for the South African Revenue Service (8540/2017)

Acti-Chem SA (Pty) Ltd v Commissioner for the South African Revenue Service (8540/2017) [2019] ZAKZPHC 58; 81 SATC 363 (15 August 2019)

Court

Kwazulu-Natal High Court, Pietermaritzburg

Case number

8540/2017

Judge

Gorven

The court held that entitlement to a rebate under item 306.07 of Schedule 3 to the Customs and Excise Act requires that the imported goods be used exclusively in the manufacture of polishes or creams within the industry, and that such manufacture must be performed by a rebate registrant. The mere manufacture of Quecolin from the imported goods does not qualify for the rebate, as Quecolin itself is not a polish or cream and is used for other purposes. Predominant use is insufficient; exclusive use for the prescribed purpose is required. The regulatory framework empowers the Commissioner to ver…

Source excerpt

• Customs And Excise Act
• Rebate Entitlement
• Interpretation Of Statutes
• Administrative Determination

Ravenscoe Trading 145 CC t/a TNW Data v E-Infrastructure Solutions (Pty) Ltd (1209/11)

Ravenscoe Trading 145 CC t/a TNW Data v E-Infrastructure Solutions (Pty) Ltd (1209/11) [2012] ZAWCHC 82 (16 March 2012)

Court

Western Cape High Court, Cape Town

Case number

1209/11

Judge

L J Bozalek

The High Court found a binding distribution agreement was concluded on 10 March 2011 and ordered the respondent to pay the applicant’s rebates and costs.

• Contract Formation
• Specific Performance
• Distribution Agreement
• Rebate Entitlement
• Contract-formation
• Distribution-agreement

Commissioner for South African Revenue Service v Plasmaview Technologies (Pty) Ltd (647/09)

Commissioner for South African Revenue Service v Plasmaview Technologies (Pty) Ltd (647/09) [2010] ZASCA 135; [2011] 2 All SA 235 (SCA); 73 SATC 338 (1 October 2010)

Court

Supreme Court of Appeal

Case number

647/09

Judges

Mpati, Cloete, Lewis, Tshiqi, Bertelsmann

The SCA held that “Plasma 2” was not a tariff determination, but a changed motivation. The appeal succeeded and the review application was dismissed.

• Customs And Excise Act
• Tariff Determination
• Rebate Entitlement
• Administrative Action Review
• Customs-and-excise-act
• Tariff-determination

Distell Ltd and Another v Commissioner of South African Revenue Service (416/09)

Distell Ltd and Another v Commissioner of South African Revenue Service (416/09) [2010] ZASCA 103; [2011] 1 All SA 225 (SCA); 73 SATC 148 (13 September 2010)

Court

Supreme Court of Appeal

Case number

416/09

Judges

Harms, Heher, Mhlantla, Ebrahim, K Pillay

The Supreme Court of Appeal held that wine coolers were mixtures of wine and water, not other fermented beverages, for tariff and excise purposes.

• Customs And Excise Act
• Tariff Classification
• Excise Duty
• Rebate Entitlement
• Interpretation Of Statutes
• Tariff-classification

L G Electronics SA (Pty Ltd v Commissioner for the South African Revenue Service (28562/07)

L G Electronics SA (Pty Ltd v Commissioner for the South African Revenue Service (28562/07) [2009] ZAGPHC 12; 71 SATC 275 (30 January 2009)

Court

High Courts - Gauteng

Case number

28562/07

Judge

B.R. Southwood

The court found that the plasma display screens imported by the applicant do not contain built-in tuners at the time of importation and therefore objectively qualify as video monitors under tariff heading 8528.21.20. The evidence showed that screens and tuners are imported and sold separately, servicing both the information display and television markets. There was no credible evidence of simulation or stratagem to circumvent customs duties; the manner of importation was dictated by the manufacturer's global practice. The respondent's allegations of simulation were unsupported by facts or wit…

Source excerpt

• Customs And Excise Duties
• Tariff Classification
• Simulated Transactions
• Rebate Entitlement

BP Southern Africa (Pty) Ltd. and Others v Secretary for Customs and Excise and Another (79/1983)

BP Southern Africa (Pty) Ltd. and Others v Secretary for Customs and Excise and Another (79/1983) [1984] ZASCA 140; [1985] 1 All SA 398 (A) (26 November 1984)

Court

Supreme Court of Appeal

Case number

79/1983

Judges

Kotzé, Miller, Van Heerden, Galgut, Eloff

The court held that late declarations under a customs regulation did not forfeit a diesel rebate where the regulation did not make compliance a condition precedent.

• Excise Duty
• Customs And Excise Act
• Ultra Vires Regulation
• Rebate Entitlement
• Administrative Discretion
• Excise-duty