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Tag: customs

Silverback Technologies CC & Others v Commissioner, South African Revenue Services [2023] ZASCA 128

By: Tinotenda Chizanga   Silverback Technologies CC & Others v Commissioner, South African Revenue Services [2023] ZASCA 128   “The SCA held that reliance on headings and explanatory notes when classifying goods must be understood as intended to provide explanations and guidance since these were not intended to override or contradict legislation. The Customs and […]

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