Commissioner of the South Africa Revenue Service: In re: Cyril and Another v Additional Magistrate, Magistrates Court for the Region of Alexander and Another (28948/2020)
Commissioner of the South Africa Revenue Service: In re: Cyril and Another v Additional Magistrate, Magistrates Court for the Region of Alexander and Another (28948/2020) [2022] ZAGPJHC 830 (25 October 2022)
The court held that SARS demonstrated a direct and substantial interest in the review application, as the outcome would affect the ambit of its statutory powers under the Customs and Excise Act and could have broader implications for its operations. The respondents' reliance on a general rule against intervention in criminal matters was misplaced, as the intervention sought was in ancillary proceedings, not the criminal trial itself. The court found no merit in the argument that SARS's application was time-barred, as Rule 12 allows intervention at any stage and courts routinely permit such ap…
Source excerpt
- Intervention Application
- Customs And Excise Act
- Constitutional Invalidity
- Admissibility Of Evidence
- Retrospective Effect
- Review Of Magistrate Decision