2006 ? ? ?
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?Date of Delivery | ?Parties Involved | ?Applicable Legislation | ?Keywords |
?8 February 2006 | ?Telkom SA Ltd | ?Customs and Excise Act, 1964 | ?Tariff determination; s.47(9); electrical machines and apparatus |
?9 March 2006 | ?RMS Marx NO | ?Income Tax Act, 1962 and General Law Amendment Act, 1956 | ? Sections 56 and 62 (Income Tax) and s.5 (General Law); donations tax; meaning of ‘vested right’ and of ‘executory contract of donation’ |
?22 March 2006 | ?The Baking Tin (Pty) Ltd | ??Customs and Excise Act, 1964 | ?Tariff determination; s.47(9); intention of importer; anti-dumping duty |
?19 April 2006 | ?May Garments Company (Pty) Ltd | ??Customs and Excise Act, 1964 | ?Setting aside of voluntary liquidation; statutory lien; s.114 |
?30 May 2006 | ?CBM Hot X-Press and West Trucking (Botswana) Pty Ltd | ??Customs and Excise Act, 1964 | ?Second-hand vehicles; SACU Agreement |
?13 June 2006 | ?Duro Pressing (Pty) Ltd | ??Customs and Excise Act, 1964 | ?Tariff determination; flat garage door sections |
?3 July 2006 | ?Mohammed Amin Yusuf Shaikh t/a Young American | ??Customs and Excise Act, 1964 and Value-Added Tax Act, 1991 | ?Appointment of agent; s.114A (Customs and Excise); s.13(6)(VAT) |
?18 August 2006 | ?GH Higgo | ?Income Tax Act, 1962 | ?Application for condonation; whether ‘management fees’ are allowed as deductions |
?22 September 2006 | ?Jazz Cellular CC | ?Customs and Excise Act, 1964 | ?Counterfeit goods; seized; refurbished or second-hand telephones; s.113A |
?22 September 2006 | ?Quick Step (Pty) Ltd | ?Customs and Excise Act, 1964 | ?Removal of cigarettes for export not allowed |
?24 October 2006 | ?Distell Limited | ?Customs and Excise Act, 1964 | ?Tariff determination; non-alcoholic beverages; double tax; refunds; s.96 |
?31 October 2006 | ?A Saleem | ?Customs and Excise Act, 1964 | ?Detention, sealing and seizure of goods regarded as liable to forfeiture; sections 4, 101 and 102 |
?8 December 2006 | ?Faurecia Autoplastics (Pty) Ltd (previously known as SAI Automotive Autoplastics (Pty) Ltd) | ?Customs and Excise Act, 1964 | ?Tariff determination; s.47(9); lignoflex mats |