South Africa Case Law

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)

Court

South Gauteng High Court, Johannesburg

Case number

2024/084746

Judge

Modiba

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

Coconut Express CC v South African Revenue Service (Custome & Excise) and Others (5324/2015)

Coconut Express CC v South African Revenue Service (Custome & Excise) and Others (5324/2015) [2016] ZAKZDHC 15; [2016] 2 All SA 749 (KZD); 78 SATC 297 (5 April 2016)

Court

Kwazulu-Natal High Court, Durban

Case number

5324/2015

Judge

Madondo

The court found that the applicant was not exempted from compliance with the Customs and Excise Act by virtue of the 5 November 2015 court order. The applicant's conduct in transporting, repackaging, and diverting the goods without proper authorisation constituted contraventions of the Act. The respondents' initial detention of the goods was lawful for the purpose of investigating these infractions. However, the continued detention was not justified, as the investigation had been completed and the applicant had complied with the requirements for release, including payment of the administrativ…

Source excerpt

• Customs And Excise Act
• Contempt Of Court
• Detention Of Goods
• Forfeiture
• Administrative Penalty
• Urgent Interdict