Section 148: Proceedings for recovery of duty, excise duty and taxes
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.
[S. 148 repealed and replaced by s. 6 (j) of Act 10 of 1998 w.e.f. 1 July 1999; s. 11 (p) of Act
18 of 2016 w.e.f. 7 September 2016.]