The High Court of South Africa, Pretoria on 13 March 2014 ruled in favour of Sars in an application made by DKR Auto CC for an order setting aside the seizure on 18 November 2011 by the Commissioner for Sars of a Lamborghini Murcielago.
The seizure was in terms of Section 88(1)(c) of the Act to have it set aside and for the vehicle to be returned in terms of Section 89 of the Act “Notice of claim by owner in respect of seized goods”.
The Sars Commissioner contended that DKR Auto CC was not the owner of the seized vehicle and consequently lacked locus standi to bring the application. According to the judgement at the time the vehicle was detained it was registered on the E-Natis system in the name of Mr Ryan Drake, but was kept at the home of Mr Radovan Krejcir, the husband of Ms Katerina Krejicrova, the sole member of DKR Auto CC.
The court ruled that DKR Auto CC could not support locus standi and thus dismissed the application.