High Court Tax Cases 2000

2000 ​ ​ ​
Date of Delivery ​Parties Involved ​Applicable Legislation ​Keywords
​13 June 2000 Henbase 3392 (Pty) Ltd ​Customs and Excise Act, 1964 ​Detention; origin; trade agreement; s.46; s.103 onus; s.107, audi alteram partem during detention
​4 July 2000 East Coast Shipping (Pty) Ltd ​Customs and Excise Act, 1964 ​Seizure; security for costs; special circumstances
​20 July 2000 ​Jonathan Paul Stoner ​Customs and Excise Act, 1964 ​Rebate item 407.08; entitlement to full rebate of duties; ss.88(1)(c), 89 and 93
​30 August 2000 ​Marble Vervoer CC ​Doeane- en Aksynswet, 1964 ​Artikels 75 en 96; landbou; dieselterugbetalings; woordomskrywings van ‘van landbou’ en ‘vervoer in landbou’
​13 October 2000 ​Engen Petroleum Ltd and Three Others ​Customs and Excise Act, 1964 ​Distillate fuel; partial refunds; interest; s.75
​23 October 2000 ​The Heritage Collection (Pty) Ltd ​Customs and Excise Act, 1964 ​Tariff determination; magnetic in-soles; meaning of ‘etcetera’
​6 December 2000 De Beers Marine (Pty) Ltd ​Customs and Excise Act, 1964 ​Excise duty; fuel duty; bunker fuel; mining operations; export; s.18A
​13 December 2000 Rhone-Poulenc Agrichem SA (Pty) Ltd ​Customs and Excise Act, 1964 ​Anti-dumping duties; review application; ss. 55 and 56