On 30 June 2015 Sars announced the availability of a High Court judgement on 25 June 2015, heard on 18 May 2015, relating to the refund of the customs duty on cigarettes in terms of Section 76(2)(d) of the 1964 Customs and Excise Act ‘General refunds in respect of imported goods or excisable goods’.
The application was lodged by Fastjet Holdings (Pty) Ltd, whose application was dismissed with costs, including the costs of senior council.
Customs
Customs High Court Judgement – Cigarette Customs Duty Refund
Publish Date:
14 Jul 2015