Nu Africa Duty Free Shops (Pty) Ltd v Commissioner for the South African Revenue Service (25788/2022)
Nu Africa Duty Free Shops (Pty) Ltd v Commissioner for the South African Revenue Service (25788/2022) [2023] ZAGPPHC 1855 (27 October 2023)
The court found that the Applicant, as exporter and clearing agent, was statutorily liable for the goods until export was proven. The Customs and Excise Act contains deeming provisions that place liability on the exporter if goods are not exported and proof is not provided. The Respondent acted within its statutory powers by imposing the forfeiture penalty when the Applicant failed to provide sufficient evidence of export. The court held that the administrative action was lawful, rational, and reasonable under PAJA, and that the penalty was not disproportionate given the statutory framework.…
Source excerpt
- Promotion Of Administrative Justice Act
- Customs And Excise Act
- Forfeiture Penalty
- Export Liability
- Reasonableness Review
- Proportionality