On 03 July 2026, the Supreme Court of Appeal SCA released its judgment in the case of QI Logistics Pty Ltd versus the Commissioner for the South African Revenue Service SARS.
The judgement relates to the statutory obligations of clearing agents appointed under Section 64B of the Customs and Excise Act, 1964 proof required to acquit goods entered for removal in bond or in transit SARS Commissioners assessment of proof of export liability for duties and levies separate discretion under Section 882 to demand an amount instead of forfeiture distinction between procedural rationality and procedural fairness review under the principle of legality and Section 62fii of the Promotion of Administrative Justice Act 3 of 2000 remittal to the Commissioner.
The Registrar of SCA issued the following media release:
