High Court Tax Cases 2005

2005​ ​ ​
Date of Delivery ​Parties Involved ​Applicable Legislation ​Keywords
​24 March 2005 Exclusive Tobacco Products (Pty) Ltd ​​Customs and Excise Act, 1964 ​ Sections 3(2) and 60(2); s.35A; manufacturing warehouse licence; detention of cigarettes without diamond stamp impression; withdrawal of licence
​22 April 2005 ​​Komatsu Southern Africa (Pty) Ltd ​Customs and Excise Act, 1964 ​Tariff determination; s.47(9); front end shovel loaders; principal function; TH8429.51.20 v TH8430.50
​26 May 2005 Motion Vehicle Wholesalers ​Customs and Excise Act, 1964 ​Tariff determination; vehicles adapted to carry more passengers
​9 June 2005 Frans Edward Prins Roothman ​Customs and Excise Act, 1964 ​Section 4; secrecy provisions; execution on foreign asset
​6 July 2005 Zamekile Lulu Mnqayi NO ​Customs and Excise Act, 1964 ​Detention of a motor vehicle on failure to produce import permit; ss.93, 102 and 113
​8 August 2005 Trend Finance (Pty) Ltd ​Customs and Excise Act, 1964 ​Sections 65 and 88(2)(a); transaction value; provisional payment
​15 August 2005 Savanna Tobacco Company (Pty) Ltd ​Customs and Excise Act, 1964 ​Detention of cigarettes without diamond stamp impression; ss.35A, 87, 88 and 107
​11 October 2005 Progress Office Machines CC ​Customs and Excise Act, 1964 ​Schedule No. 2; s.56; anti-dumping duties; sunset review; calculation of period
​14 October 2005 ​Sterling Auto Distributors CC ​Customs and Excise Act, 1964 ​Sections 4(1), 88(1)(a) and 113A(1); importation of motor vehicle parts
​15 November 2005 Clearing Agents, Receivers & Shippers (CARS) ​Customs and Excise Act, 1964 ​Second-hand vehicles driven under own power by road in transit through RSA to neighbouring countries
​17 November 2005 Saxton Trading (Pty) Ltd t/a KDG Auto Export ​Customs and Excise Act, 1964 ​Vehicles in transit; temporary or special permit
​18 November 2005 Akharwaray, GH ​Income Tax Act, 1962 ​Allowance of deductions claimed or not in terms of sections 11(a) and 23(b) and (g)

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