Customs

General Duties and Powers of Officers – Court Judgment

On 14 November 2013 the Constitutional Court of South Africa released its judgment that Section 4(4) – (6) (general duties and powers of officers) is unconstitutional, that it will not be applied retrospectively, and it suspended the declaration of invalidity for six months to allow Parliament to remedy. The Court determined a warrant requirement when South African Revenue Service (Sars) officials wish to search private residences for purposes of the Customs and Excise Act.

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