|
2003
|
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|---|---|---|---|
| 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 |