Nu Africa Duty Free Shops (Pty) Ltd v Commissioner for the South African Revenue Services (62436/21)
Nu Africa Duty Free Shops (Pty) Ltd v Commissioner for the South African Revenue Services (62436/21) [2023] ZAGPPHC 624 (1 August 2023)
The court found that the applicant's storage of alcohol products in trucks parked outside the bonded warehouse constituted irregular dealing under the Customs and Excise Act. The applicant failed to provide a satisfactory explanation for not moving the goods into the warehouse once lockdown restrictions eased, and did not adequately address alternative means of accessing the trucks. The administrative process followed by SARS was fair, with the applicant given ample opportunity to make representations and appeal. The court distinguished the Desmonds case, finding it inapplicable to the presen…
Source excerpt
- Customs And Excise Act
- Detention And Seizure
- Administrative Review
- Forfeiture Of Goods