n Without Prejudice - When dates matter : customs & excise law

Abstract

In a recent court case, Progress Office Machines CC v The South African Revenue Service and Others, [2007] SCA 118 (RSA) delivered on September 25 2007, the Appeal Court dealt inter alia, with the period an anti-dumping duty is in force, with specific reference to the effect of imposing an anti-dumping duty retrospectively.