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New court case dealing with rebate item 624.50 and section 76(2)(d) of the Customs and Excise Act

Tuesday, 13 May 2014   (0 Comments)
Posted by: Author: SARS
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Author: SARS

​Island View Storage (Pty) Ltd v Commissioner for the South African Revenue Services. 

Customs & Excise Act, 1964. 

Whether rebate item 624.50 and section 76(2)(d) finds application in the event of ethanol lost due to theft.

Please click here to view the judgement.



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