n Without Prejudice - SARS' records in chaos : tax
|Article Title||SARS' records in chaos : tax|
|© Publisher:||JetBlue Publishers (Pty) Ltd|
|Publication Date||Jul 2010|
|Pages||51 - 52|
In a judgement delivered by the Supreme Court of Appeal on May 3 this year in the matter of AMI Forwarding (Pty)Ltd v Government of the Republic of South Africa and another, a clearing agent, AMI, was found not liable for duty under s18 and s18A of the Customs and Excise Act 91 of 1964.
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