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