South Africa Case Law

South African Revenue Services (Customs & Excise) v Desmonds Clearing and Forwarding Agents CC (039/05)

South African Revenue Services (Customs & Excise) v Desmonds Clearing and Forwarding Agents CC (039/05) [2006] ZASCA 9; 2006 (4) SA 284 (SCA); 68 SATC 181 (16 March 2006)

Court

Supreme Court of Appeal

Case number

039/05

Judges

MPATI, STREICHER, NUGENT, CLOETE, CACHALIA

The court held that temporary storage of trailers en route to Zimbabwe was not a diversion under section 18(13) of the Customs and Excise Act.

• Customs And Excise Act
• Goods In Transit
• Forfeiture
• Removal In Bond
• Customs-and-excise
• Goods-in-bond