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Bechan vs SARS: JUDGMENT

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Bechan vs SARS: JUDGMENT

Case Information

  • Court: The Supreme Court of Appeal of South Africa
  • Case No: 1196/2022
  • Applicant: Kapeel Bechan and Bechan Consulting (Pty) Ltd
  • Defendant: SARS Customs Investigations Unit, SARS Tactical Investigations Unit, SARS Illicit Economy Unit, and Minister of Police
  • Judgment Date: 5 March 2024

In the case of Bechan and Another v SARS Customs Investigations Unit and Others, the Supreme Court of Appeal (SCA) of South Africa addressed a legal dispute involving the seizure of property by SARS (South African Revenue Service) under a search warrant executed on premises where third-party materials were allegedly stored. The appellants, Kapeel Bechan and Bechan Consulting (Pty) Ltd, contended that SARS had unlawfully seized items from Mr. Bechan’s vehicle during a search warrant operation aimed at another entity, Bullion Star (Pty) Ltd. SARS officials, acting on suspicion that the vehicle contained material pertinent to Bullion Star, seized multiple items, including electronic devices and financial documents.

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File Size: 334 KB
Categories: South Africa
Tags: Privacy Rights, Search And Seizure, Tax Compliance, Tax Enforcement, Tax Investigation, Tax Law, Tax Risk Management
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