1 August 2022 – Customs & Excise Act, 1964
Premier Plastics (Pty) Ltd v CSARS (9726/2021) [2022] ZAGPJHC (28 July 2022)
Whether the Commissioner was correct to raise debt against the applicant, for environmental levies, penalty and interest in respect of plastic bags that were less than 24 microns manufactured by the applicant, sold to local entities and subsequently, exported to BLNS countries by such local entities without due entry in contravention of section 20(4) read with Rule 54F.12 of the Customs and Excise Act No.91 of 1964 – whether the applicant was the exporter of the disputed plastic bags for purposes of the Act
