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South Africa Case Law

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Civil Procedure [2022] ZAGPPHC 259

Bechan and Another v SARS Customs Investigations Unit and Others (19626/2022)

Bechan and Another v SARS Customs Investigations Unit and Others (19626/2022) [2022] ZAGPPHC 259; 84 SATC 413 (28 April 2022)

Court
North Gauteng High Court, Pretoria
Case number
19626/2022
Judge
Millar

The High Court held that spoliation was not available to challenge SARS’s lawful execution of a warrant and dismissed the application with costs.

  • Mandament Van Spolie
  • Tax Administration Act Section 62
  • Search And Seizure
  • Return Of Seized Property
  • Lawful Execution Of Warrant
  • Mandament-van-spolie
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South Africa decisions are organised by court, judge, legal area and indexed issue so a practitioner can move from a proposition to a citable authority with the surrounding context intact.

Source links and collection timestamps are retained alongside the indexed records.