6 July 2026 – Customs and Excise Act, 1964, and Promotion of Administrative Justice Act, 2000
Customs and Excise Act 91 of 1964 – Statutory obligations of clearing agents appointed under section 64B – proof required to acquit goods entered for removal in bond or in transit – Commissioner’s assessment of proof of export – liability for duties and levies – separate discretion under section 88(2) to demand an amount in lieu of forfeiture – distinction between procedural rationality and procedural fairness – review under the principle of legality and section 6(2)(f)(ii) of the Promotion of Administrative Justice Act 3 of 2000 – remittal to the Commissioner.
