Section 148: Proceedings for recovery of duty, excise duty and taxes
This section is inserted by Act No 18 of 2016, section 11.
consolidated text (as at 2016, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.
148. Proceedings for recovery of duty, excise duty and taxes
(1) Subject to section 24A, proceedings for the recovery
of duty, excise duty and taxes imposed or for the forfeiture of
goods under customs laws shall be instituted in the name of the
Director-General.
(2) No law relating to the limitation of action shall bar
or affect any action or remedy for the recovery of duty, excise
duty and taxes under the customs laws.
(q) by repealing section 162 and replacing it by the following
section –
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Questions this section answers
- Is there a time limit on Customs recovering unpaid duty or excise duty from me?
- Who brings court proceedings to recover unpaid customs duty?