ARTICLE · 29 APRIL 2013

Can SARS Customs Enter Premises Without A Warrant?

ENS

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A discussion on a recent case, where SARS suspected the defendant for having had fraudulently manipulated invoices so as to pay less duty, thereby committing various offences under the Customs and Excise Act.

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The Customs and Excise Act (Act 91 of 1964) ("the Act") requires registration and licencing of persons and/or premises for conducting certain activities in terms the Act.

In the matter of Patrick Lorenz Martin Gaertner vs the South African Revenue Service ("SARS") (12632/12 in the Western Cape High Court of 26 February 2013), SARS suspected that Orion Cold Storage ("OCS") had fraudulently manipulated invoices so as to pay less duty, thereby committing various offences under the Act.

SARS resolved to conduct a search of OCS' premises and the managing director's residence in order to investigate its suspicions. SARS had no warrant for its searches and conducted its searches in terms of section 4 of the Act.

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