THE CONSTITUTIONAL COURT DECLARES PROVISIONS OF SECTION 4 OF THE CUSTOMS AND EXCISE ACT UNCONSTITUTIONAL

Friday, November 15, 2013
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On the 14th November 2013 the Constitutional Court confirmed that section 4(4)(a)(i)-(ii), 4(4)(b), 4(5) and 4(6) of the Customs and Excise Act 91 of 1964 (“the Act”) are unconstitutional in the matter of Patrick Lorenz Martin Gaertner and Others v Minister of Finance and Others, CCT 56/13. Section 4 of the Act allowed SARS officials to search both business and private premises without a warrant. Furthermore, the Act did not stipulate when the searches may be conducted; the types of premises that may be searched; and the scope of the search.

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