Now that we have discussed searches, the Customs demand and the pre-appeals process, we can go through the formal appeals process.
You have received the Letter of Demand and you have decided to go with the internal appeals process with SARS Customs. Also, you have paid up all the amounts demanded which will include the outstanding duties, taxes, penalties and interest.
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.