Fair-Trade Independent Tobacco Association NPC and Others v Commissioner for the South African Revenue Services and Another (115176/2023; 115375/2023)
Fair-Trade Independent Tobacco Association NPC and Others v Commissioner for the South African Revenue Services and Another (115176/2023; 115375/2023) [2024] ZAGPPHC 457 (15 May 2024)
The court found that the applicants demonstrated a prima facie right to challenge the legality and constitutionality of Rule 19.09, which imposes continuous CCTV monitoring on licensed tobacco warehouses. The implementation of the rule, particularly as extended by SARS's notice to include storage areas not covered by the rule, creates a risk of overreach and irreparable harm to the applicants' privacy and proprietary interests. The court held that the balance of convenience favours the applicants, as SARS failed to show urgency or harm from delayed implementation, and the applicants are tax c…
Source excerpt
- Customs And Excise Act
- Interim Interdict
- Right To Privacy
- Delegated Legislation
- Condonation
- Constitutional Review