Van Der Merwe and Others v UTI South Africa Proprietary Limited and Others (11033/2014)
Van Der Merwe and Others v UTI South Africa Proprietary Limited and Others (11033/2014) [2014] ZAKZDHC 61 (17 December 2014)
The court held that SARS had security for unpaid duty and VAT, but no embargo preventing liquidators from taking possession and realising the imported equipment.
- Customs And Excise Liens
- Statutory Preference
- Liquidation Distribution
- Release Of Assets
- Ranking Of Creditors
- Customs-and-excise-liens