Henta's Verspreiders CC v Commissioner for the South African Revenue Service (22826/11)
Henta's Verspreiders CC v Commissioner for the South African Revenue Service (22826/11) [2013] ZAWCHC 215 (6 March 2013)
The court found that SARS's continued detention of the applicant's cigarettes was based on a misinterpretation of the Customs and Excise Act. SARS incorrectly placed the onus on the applicant to prove lawful importation and payment of duties, relying on section 41(2), which applies only to importers and manufacturers, not downstream owners or traders. The applicant provided all available documentation regarding the origin and acquisition of the cigarettes, and SARS failed to establish within a reasonable period that the goods were irregularly dealt with or liable to forfeiture. The court held…
Source excerpt
- Customs And Excise Act
- Forfeiture Of Goods
- Onus Of Proof
- Release Of Detained Goods
- Import Duties
- Excise Duties