South Africa Case Law

Biskit (Pty) Ltd v Commissioner for the South African Revenue Services (6156/2023)

Biskit (Pty) Ltd v Commissioner for the South African Revenue Services (6156/2023) [2025] ZAFSHC 71 (13 March 2025)

Court

Free State High Court, Bloemfontein

Case number

6156/2023

Judges

P.J. Loubser, I. Van Rhyn

The High Court dismissed a review of SARS’s seizure of cigarettes, holding the applicant failed to prove excise duty had been paid and the seizure was fair.

• Customs And Excise Act
• Search And Seizure
• Presumption Of Duty Unpaid
• Procedural Fairness
• Administrative Action
• Onus Of Proof