sars wins clothing seizure appeal
29 March 2008

In a landmark judgment, the Supreme Court of Appeal ruled this month that the South African Revenue Service (SARS) was entitled to seize goods belonging to a small business in the absence of any import documents or documentary proof  of where they were purchased. The appeal court held that the owner of the business was under a duty to keep proper books of account and documents to reflect where the goods were purchased from . These provisions were introduced into the Customs and Excise Act of 1964 for the purpose of facilitating the policing of the importation of goods into the country.The court held that the owner's inability to produce any such documents was a reasonable ground for SARS to conclude that the goods were liable to forfeiture. SARS was entitled to seize them.

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