High Court Tax Cases 2001

2001 ​ ​ ​
Date of Delivery ​Parties Involved ​Applicable Legislation ​Keywords
​2 March 2001 ​First National Bank of SA Ltd t/a Wesbank ​Customs and Excise Act, 1964 ​Detention; s.114; liens; goods owned by third party; debt to the state; s.103
​15 May 2001 International Travel Shops Africa (Pty) Ltd ​Customs and Excise Act, 1964 ​Supervision; proof of export; ss.18A and 40
​29 May 2001 Delta Motor Corporation (Pty) Ltd ​Customs and Excise Act, 1964 ​Transaction value; valuation; invoice price; royalties
​5 September 2001 Engineered Linings (Pty) Ltd ​Customs and Excise Act, 1964 ​Tariff determination, biaxially oriented
​17 October 2001 AM Moolla Group Limited and Others ​Customs and Excise Act, 1964 ​Malawi Trade Agreement; s.46

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