JT International vs SARS – absolute power comes with absolute responsibility
Overview
A summary of the JT International Manufacturing South Africa (Pty) Ltd v The Commissioner for the South African Revenue Service (1330/2023) [2025] ZASCA 37 (4 April 2025) case in which the Court had to assess the powers granted to SARS by section 75(10)(a) of the Customs and Excise Act.
| Author | SAICA (Nomvula Masehla: Project Director) |
|---|---|
| Division | Tax |
| Keywords | JT International SARS exercise of power section 75(10)(a) |
| Categories | Tax |
| Date | 9 June 2025 |
| File |