Biskit vs SARS – prove it or peril
Overview
A summary of the Biskit (Pty) Ltd v Commissioner for the South African Revenue Services (6156/2023) [2025] ZAFSHC 71 (13 March 2025) case in which the Court had to assess whether a decision by SARS to seize goods was procedurally fair.
| Author | SAICA (Nomvula Masehla: Project Director) |
|---|---|
| Division | Tax |
| Keywords | Customs and Excise seizure onus of proof |
| Categories | Tax |
| Date | 2 April 2025 |
| File |