Savanna Tobacco Company (PTY) Ltd. v. Minister of Finance, et al.

A cigarette company sought an order from the High Court for the release of cigarettes that were detained after South African officials suspected the cigarettes were being smuggled into the country. The company contended that the cigarettes were manufactured in Zimbabwe and were in transit through South Africa. The High Court dismissed the application and determined the activity was an attempt to smuggle the cigarettes into the country since, among other reasons, the detained cigarettes bore the marks that clearly prove the cigarettes were destined for South Africa.

Savanna Tobacco Company (PTY) Ltd. v. Minister of Finance, et al, 23708/2005, High Court of South Africa, Transvaal Provincial Division (2005).

  • South Africa
  • Aug 16, 2005
  • High Court of South Africa, Transvaal Provincial Division
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Parties

Plaintiff Savanna Tobacco Company (PTY) Ltd.

Defendant

  • The Commissioner of Customs, SARS
  • The Controller of Customs, Musina
  • The Minister of Finance

Legislation Cited

Customs and Excise Act No. 91 of 1964

Related Documents

Type of Litigation

Tobacco Control Topics

Substantive Issues

Type of Tobacco Product

None

"I revert to the· quotation by Goldstone J.A. in the Tieber case. In my view the underlined words in the quotation indicate that the learned judge did not intend and in fact did not lay down an immutable legal principle. In the Tieber case the goods were definitely in transit. It is my considered view that the export of the cigarettes was not bona fide but an attempt to smuggle the cigarettes into this country. Not only has the applicant failed to explain why the detained cigarettes bore the marks that clearly and unequivocally prove that the cigarettes were destined for this country but has likewise failed to explain why the cigarettes eligible for export were packed at the door of each container. The inference that the intention was to deceive a causal inspection into believing that all the cigarettes in each container were for export is irresistible. This was clearly a case of simulated "export". That being so, the cigarettes were not "in transit". The respondents were entitled to detain the goods whilst conducting investigations. In this regard sections 88(1)(a) and 107(2) of the Act authorize such detention."