Supreme Court of Appeal Rules in Sars’ Favour On 01 October 2010 the Supreme Court of Appeal of South Africa (SCA) delivered its judgement in the case of the Commissioner for the South African Revenue Service (Sars) versus Plasmaview Technologies (Pty) Ltd. This is the seventh customs and excise-related matter that has appeared before the SCA this year. The other court cases in question are (i) Distell Ltd (and Stellenbosch Farmers Winery Limited); (ii) Colgate-Palmolive (Pty) Ltd; (iii) LG Electronics SA (Pty) Ltd; (iv) Fascination Wigs (Pty) Ltd; (v) 3M South Africa (Pty) Ltd; and (vi) AMI Forwarding (Pty) Ltd. The first four cases, as well as the present one, were all in respect of tariff classifications, whilst the last two dealt with different customs and excise matters. It is quite evident that tariff classification is a major point of contention. In the latest case, the SCA upheld the Commissioner’s appeal against a judgement of the North Gauteng High Court (Pretoria) (High Court), which set aside an amendment to the motivation of a tariff determination on review as if it were a decision by the Commissioner for Sars. The Commissioner for Sars had demanded payment from Plasmaview Technologies (Pty) Ltd of underpaid duties and tax calculated in two schedules served on Plasmaview Technologies (Pty) Ltd. The High Court held that the amounts claimed were not owing and due. The SCA set aside the order of the High Court and substituted it with an order dismissing Plasmaview Technologies’ (Pty) Ltd application. The application was accordingly dismissed with costs, including the costs of two counsel. Duty Calls’ “To Do List” A reminder of comments that are due. Comment in respect of the proposed increase in the rate of customs duty on lattice masts for telegraph lines of electric power lines from free of customs duty to 15% ad valorem is due by 29 October 2010. Comment in respect of the proposed reduction in the rate of customs duty on glass Woven fabric, tyre cord fabric, and polymerised 1, 2 dihydro 2, 2, 4 trimethyl quinonline is due by 21 October 2010.
