Africa-Press – Eswatini. A South African man has run to court to file a notice of motion over a judgment made by the Revenue Appeals Tribunal Eswatini ordering him to pay E38 500 value added tax (VAT).
The judgment issued by the tribunal on September 5 came after the SA man’s car was impounded by the Eswatini Revenue Service (ERS). The Opel Corsa utility bakkie, bearing vehicle registration number TSV 520 GP was impounded during one of ERS’s anti-smuggling operations at Mhlaleni. The South African by the name of Sandile Siyaka, is the owner of the vehicle in question but on the day of apprehension it was driven by one Linda Dlamini who is liSwati. ERS submitted to the tribunal that the basis for the apprehension of the motor vehicle was the fact that upon request for documents confirming importation into the country from Dlamini, none was received.
consumption
ERS submitted that Dlamini did mention that the car did not belong to him, but Siyaka was his uncle, who the ERS stated that it sought the required documentation for importing the vehicle for home consumption from, however, neither of them was able to produce such documentation. ERS stated that the said vehicle was being imported and utilised in Eswatini without customs authority or payment of the taxes due amounted to an irregular dealing with or in goods, which is regarded an offence in terms of Section 83 of the Customs and Excise Act, 1971 (hereinafter the ‘Customs Act’). ERS wrote a letter to Siyaka, stating conditions for the release of the vehicle that he should pay a total amount of E38 500. Constituted by a VAT payment, and a payment for a penalty and costs in lieu of forfeiture.
The letter also stated the condition of the lodgment of a Customs declaration for home consumption, as the requirement for the release of the vehicle. ERS submitted that it determined the value of the vehicle at E70 000 according to section 65(4) as read together section 66(9) of the Customs and Excise Act 1971, from which the due penalties were derived. After incessant follow-up requests by Siyaka to have the ERS reconsider the above position, the ERS eventually acknowledged Siyaka’s written appeal, but, however, advised him that the matter can no longer be administratively determined by the ERS itself, in terms of section 91 of the Customs Act and, therefore, advised Siyaka to appeal the decision with the Tribunal.
Dissatisfied
Dissatisfied with the ERS’ decision, Siyaka lodged its appeal under Section 15 (1) of the Revenue Appeals Tribunal Act 13 of 2019, which appeal was lodged with the Tribunal on March 14, 2023. After hearing the matter, the tribunal ordered Siyaka to pay the E38 500 VAT to ERS and then ERS would release the vehicle upon receiving payment. However, Siyaka not being satisfied with the judgment of the tribunal, filed a notice of motion to the court to review, correct and set aside the order dated September 5 issued by the RATE. He argued that the decision by ERS was unconstitutional and must be set aside. The matter is pending in court.
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