The imposition of administrative penalties relating to contravening the Customs and Excise Act has been met with mixed reactions in the industry.
The crux of the issue is the decision as to whether to pay or not.
Payment cannot be enforced by SARS and a taxpayer has a right to elect not to be dealt with administratively.
The consequence of declining this option is that SARS could institute criminal proceedings.
Each matter is dealt with on its own merits therefore it is always advisable to obtain legal advice before deciding whether to pay or not.
