South Africa Case Law

Samcor (Manufacturing) (Pty) Ltd v Commissioner for the South African Revenue Service (265/2000)

Samcor (Manufacturing) (Pty) Ltd v Commissioner for the South African Revenue Service (265/2000) [2002] ZASCA 19; [2002] 3 All SA 260 (A); 65 SATC 25; 2002 (4) SA 823 (SCA) (27 March 2002)

Court

Supreme Court of Appeal

Case number

265/2000

Judges

MPATI, HOWIE, HEHER

The Supreme Court of Appeal held that a 1997 letter was not a new customs determination, but only a refusal to amend an existing 1983 determination binding on Samcor.

• Customs And Excise Duty
• Transaction Value
• Royalties And Licence Fees
• Determination Under Customs Act
• Appeal Procedure
• Binding Effect Of Determination