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CSARS vs Prudence Forwarding (Pty) Ltd and Grovemaster Trading Enterprises 136 CC

Tuesday, 01 March 2016   (0 Comments)
Posted by: Author: SAIT Technical
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Author: SAIT Technical

The issues is twofold firstly whether there was a basis to set aside the seizure of goods by SARS in a shipping container or secondly whether there was a basis to order SARS to release the goods in the shipping container upon payment of an amount of money.

The court held that the taxpayer failed to discharge the onus by furnishing credible evidence of payment that controverted the supplier’s invoice. Therefore, there was no basis to set aside the seizure or to order SARS to release the goods.

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