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