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)