Island View Storage Limited v Commissioner For the South African Revenue Services (12262/2012)
Island View Storage Limited v Commissioner For the South African Revenue Services (12262/2012) [2014] ZAKZDHC 14; 76 SATC 285 (8 April 2014)
The court dismissed a Customs and Excise Act challenge over stolen ethanol, finding SARS was not wrong to refuse a rebate and that section 76(2)(d) did not apply.
- Customs And Excise Act
- Rebate Item 624 50
- Refund Of Duties
- Administrative Discretion
- Review Of Administrative Action
- Customs-and-excise-act