Appeals with SARS Customs follow a logical process. The process was designed to comply with legislative requirements such as PAJA (Promotion of Administrative Justice Act) number 3 of 2000 and the Customs legislation.
Pay now, dispute later… really! Yes really. Your consignment was stopped, your production line is threatened, Customs has a finding and they want you to pay. Both sides have a material interest in the concept of “pay now, dispute later”.
It is a long known fact that Customs has being able to do just about anything when it comes to searches. The only requirements for them were that it had to be Customs related, legal and within reason.
By “post audits” I am referring to audits conducted by either yourself (i.e. annual self-audits), an independent auditor or post-audits conducted by SARS Customs.
What a boring subject, right! Nobody I know dreams of the moment when they need to review their licencing and registration particulars with SARS. Well, neither does SARS, but guess what? Every now and again, someone at SARS Customs queries the status of your licence or registration particulars. When this happens, it will feel like a rude awakening. It usually happens when your company details have changed and nobody has notified SARS of the changes. This is why the subject deserves attention. Outdated information may result in shipments being held back and penalties being issued.