Alliance Fuel (Pty) Ltd and Another v Commissioner for the South African Revenue Services (Reasons) (2024/084746)
Alliance Fuel (Pty) Ltd and Another v Commissioner for the South African Revenue Services (Reasons) (2024/084746) [2024] ZAGPJHC 1044; [2024] 4 All SA 759 (GJ) (15 October 2024)
The High Court dismissed a spoliation and access challenge to SARS’s detention of fuel premises, finding defective statutory notice and lawful restriction under section 88.
- Customs And Excise Act
- Search And Seizure
- Detention Of Goods
- Spoliation
- Section 96 Notice
- Adulteration Of Fuel