9 April 2025 – Customs and Excise Act, 1964
Interpretation: Customs and Excise Act 91 of 1964 – twelve imported consignments of cigarette tobacco entered under rebate code 460.24 not entered into SAD 500 ZRW forms as required by rule 19A.09(c) – whether the Commissioner for the South African Revenue Service has a discretion to exempt non-compliance with the provisions of rule 19A.09(c) in terms of s 75(10)(a) of the Customs and Excise Act.
