South Africa Case Law

Tieber v Commissioner for Customs & Excise (622/90)

Tieber v Commissioner for Customs & Excise (622/90) [1992] ZASCA 183; 1992 (4) SA 844 (AD); (28 September 1992)

Court

Supreme Court of Appeal

Case number

622/90

Judges

Corbett, E M Grosskopf, Kumleben, Goldstone, Howie

The court held that goods in transit were not imported into South Africa, so the customs seizure of unwrought gold was unlawful and the gold had to be returned.

• Customs And Excise Act
• Forfeiture Of Goods
• Locus Standi
• Goods In Transit
• Declaration Of Goods
• Customs-and-excise-act