South Africa Case Law

Commissioner, South African Revenue Service v Motion Vehicle Wholesalers (Pty) Ltd (509/05)

Commissioner, South African Revenue Service v Motion Vehicle Wholesalers (Pty) Ltd (509/05) [2006] ZASCA 157; [2007] 4 All SA 1207 (SCA); 68 SATC 307 (26 September 2006)

Court

Supreme Court of Appeal

Case number

509/05

Judges

Harms, Brand, Cloete, Theron, Cachalia

The Supreme Court of Appeal held that the vehicles in question were originally manufactured as eight-seaters and only superficially modified in Australia to temporarily increase seating capacity to ten. The modifications were easily reversible, of negligible cost, and did not constitute a genuine design change. The additional seats were of inferior quality and not permanently affixed, and the vehicles were sold as eight-seaters after importation. The court found that the modifications were a sham intended solely to evade higher customs duties, and that the true nature and substance of the veh…

Source excerpt

• Customs And Excise Act
• Tariff Classification
• Simulation
• Import Duties
• Vehicle Modification

Avbob Funeral Services Limited v Honourable Minister of Safety & Security (in his Nominal Capacity as Head of the South African Police Services) (1273/06)

Avbob Funeral Services Limited v Honourable Minister of Safety & Security (in his Nominal Capacity as Head of the South African Police Services) (1273/06) [2006] ZAECHC 118 (1 September 2006)

Court

High Courts - Eastern Cape

Case number

1273/06

Judge

D Chetty

The High Court held that modified minibuses used as hearses did not need a special roadworthiness certificate, and granted an interdict against the second respondent.

• Road Traffic Regulations
• Interdict
• Certificate Of Roadworthiness
• Vehicle Modification
• Road-traffic-regulations
• Certificate-of-roadworthiness