https://www.polity.org.za
Deepening Democracy through Access to Information
Home / Case Law / Supreme Court of Appeal RSS ← Back
Close

Email this article

separate emails by commas, maximum limit of 4 addresses

Sponsored by

Close

Embed Video

3M South Africa (Pty) Ltd v Commissioner for the South African Revenue Services and Another (272/09) [2010] ZASCA 20

23rd March 2010

SAVE THIS ARTICLE      EMAIL THIS ARTICLE

Font size: -+

  • 3M South Africa (Pty) Ltd v Commissioner for the South African Revenue Services and Another
    Download
    0.52 MB
Sponsored by

Summary: Customs and Excise Act 91 of 1964 - importer's entitlement to refunds and liability for arrear import duty arising from incorrect determination by Commissioner.


Order

Advertisement

On appeal from: The North Gauteng High Court, Pretoria (Louw J sitting as court of first instance):


1. The appeal is upheld to the following extent:

Advertisement

1.1 Paragraph 2 of the order of the high court is set aside and replaced with the following:

‘2.1 Prayer 3.2 of the notice of motion is dismissed together with the costs incurred in respect of the relief set out in that paragraph.

2.2 It is declared that the amount of customs duty (R3 598 971,70) and interest thereon (R1 890 959,72), demanded from the applicant in the first respondent's letter of demand dated 10 August 2007 (annexure FA27 to the founding affidavit) is not payable by the applicant to the first respondent.'

1.2 Paragraph 3.4 of the order of the high court is amended to read:

‘3.4 pay the applicant's costs incurred in respect of the relief set out in paragraphs 2.2, 3.1, 3.2 and 3.3 above, such costs to include the costs con­sequent upon the employ­ment of two counsel.'

2. The first respondent is ordered to pay the costs of the appeal, including the costs of two counsel.

 

 

EMAIL THIS ARTICLE      SAVE THIS ARTICLE

To subscribe email subscriptions@creamermedia.co.za or click here
To advertise email advertising@creamermedia.co.za or click here

Comment Guidelines

About

Polity.org.za is a product of Creamer Media.
www.creamermedia.co.za

Other Creamer Media Products include:
Engineering News
Mining Weekly
Research Channel Africa

Read more

Subscriptions

We offer a variety of subscriptions to our Magazine, Website, PDF Reports and our photo library.

Subscriptions are available via the Creamer Media Store.

View store

Advertise

Advertising on Polity.org.za is an effective way to build and consolidate a company's profile among clients and prospective clients. Email advertising@creamermedia.co.za

View options
Free daily email newsletter Register Now