Court name
Supreme Court of Appeal of South Africa
Case number
509 of 2019

Commissioner for South African Revenue Service v Levi Strauss SA (Pty) Ltd (509 of 2019) [2021] ZASCA 32 (07 April 2021);

Media neutral citation
[2021] ZASCA 32
Case summary:

Customs and Excise Act 91 of 1964 – section 49(7) – appeal against origin determination – importation of goods from SADC countries – certificates of origin in terms of Annex I to Rules of Origin to the Protocol on Trade in the Southern African Development Community (SADC)  Region – validity – goods produced in a member state and sold to purchaser in non-member state – purchaser on-selling goods to an end user in a member state – goods dispatched by producer directly to end user – whether goods consigned directly from one member state to another member state

Wallis JA
Mbha JA
Schippers JA
Eksteen AJA
Rogers AJA