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