9 December 2022 – Customs & Excise Act, 1964
Glencore International AG v CSARS (34490/2021) [2022] ZAGPPHC (7 December 2022)
Customs: Review application of the Commissioner’s decisions to regard the applicant’s goods diverted in terms of section 18(3) of Act 91 of 1964. As a result, the goods liable for forfeiture in terms of the provisions of section 88(2)(a) and levied an amount in lieu of forfeiture, outstanding VAT and VAT penalty.
