On the face of it, the South African Revenue Services appear to have a very amenable approach when it comes to administrative penalties.
On the one hand, the collector's at liberty to institute these penalties if the Customs and Excise Act is contravened, but the liberty is not all theirs.
Question is, is it worth risking deciding not to pay?
Here's what Nalina Maharaj, a partner at Shepstone & Wylie, has to say: https://tinyurl.com/25tdhtnk
