Mat Chem CC v Commissioner of the South African Revenue Service (7139/2019)
Mat Chem CC v Commissioner of the South African Revenue Service (7139/2019) [2020] ZAKZPHC 71; 83 SATC 535 (20 November 2020)
High Court appeal over customs forfeiture and remission denied; court upheld SARS’s demand and dismissed Mat Chem CC’s appeal with costs.
- Customs And Excise Act
- Rebate Of Duty
- Forfeiture Of Goods
- Mitigation Of Penalties
- Administrative Discretion
- Customs-and-excise-act