High Court Tax Cases 2003

2003 ? ? ?
?Date of Delivery	?Parties Involved	?Applicable Legislation	?Keywords
?16 January 2003	?Trend Finance (Pty) Ltd	?Customs and Excise Act, 1964	?Transaction value; ss.65 and 88(2)(a); appeal in the wide sense
?4 April 2003	?Hella South Africa (Pty) Ltd	?Income Tax Act, 1962	?Alleged overpaid taxes and interest in terms of s.102
?5 June 2003	?TFN Diamond Cutting Works (Pty) Ltd	?Customs and Excise Act, 1964	?Detention; section 17(3); exemption from liability; viacarious liability; duty of care; deemed state warehouse
?17 June 2003	?Formalito (Pty) Ltd	?Customs and Excise Act, 1964	?Amount in lieu of forfeiture; s.88(2)(a); PAJA; false declaration
?12 September 2003	?Nashua Limited	?Customs and Excise Act, 1964	?Ad valorem duty; interpretation of “parts and accessories” relating to photocopying apparatus
?26 September 2003	?Sterling Auto Distributors CC	?Customs and Excise Act, 1964	?Counterfeit goods; s.113A
?3 December 2003	?Lever Ponds (Pty) Ltd and another	?Customs and Excise Act, 1964	?Tariff determination; petroleum jelly; lip ice; whether medicaments or not
?29 December 2003	?Shoprite-Checkers (Pty) Ltd	?Customs and Excise Act, 1964	?Counterfeit goods; s.113A; s.5(4) application; affidavit by brandholder