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The constitutionality of sections 88 and 90 of the Customs and Excise Act 91 of 1964 / by Jason Scholtz

This dissertation attempts to determine to what extent sections 88 and 90 of
the Customs and Excise Act 91 of 1964 comply with the constitutional right to
just administrative action, read with the provisions of the Promotion of
Administrative Justice Act 3 of 2000.
As international trade increases, it is increasingly important that the provisions
of the Customs and Excise Act 91 of 1964 which regulate the industry are
regarded as constitutional as potential trade between South Africa and other
countries may be lost if the said provisions are not seen as promoting
administrative justice.
As wide and far-reaching powers are conveyed upon an administrator acting in
accordance with the provisions of sections 88 and 90 of the Customs and
Excise Act 91 of 1964, it is important that the said provisions are regarded as
constitutional. As not only goods, but also vessels, vehicles and other property
used in connection with the suspected goods may be seized in terms of the
aforementioned sections, the danger of potential large-scale pecuniary losses
to the trader immediately becomes evident. As the current provisions do not
allow an affected party to state his or her case before the action in terms of
sections 88 and 90 is taken by an administrator, nor require the administrator to
provide reasons for his or her action, the legality of the said provisions are
tested against the provisions of the Constitution of the Republic of South Africa,
1996, as effected by the Promotion of Administrative Justice Act 3 of 2000.
The remedies available to an affected party of an action in terms of the relevant
sections of the Customs and Excise Act 91 of 1964 are discussed in depth,
together with the issue of the determination of the procedural fairness of such
action. Certain practical guidelines in the exercising of powers in terms of the
aforementioned sections are also given, providing an administrator with a
minimum framework of responsibilities and guidelines in order to ensure that
the legality of his or her action cannot be brought into dispute. As is evident
from the content of this paper, the constitutionality of any action in terms of the
relevant sections of the Customs and Excise Act 91 of 1964 will almost always
depend on the circumstances of the individual case. It is therefore of the
utmost importance that an administrator applies his or her mind in a reasonably acceptable manner in order to ensure compliance with the administrative
justice provisions of the Constitution of the Republic of South Africa, 1996.
The dissertation consists of a literary study, focusing on the latest
developments regarding the promotion of justice in the international trade
industry in South Africa, taking into account statutory provisions, case law, text
books, journal articles as well as internet sources. / Thesis (LL.M. (Import and Export Law))--North-West University, Potchefstroom Campus, 2010.

Identiferoai:union.ndltd.org:NWUBOLOKA1/oai:dspace.nwu.ac.za:10394/4375
Date January 2010
CreatorsScholtz, Jason
PublisherNorth-West University
Source SetsNorth-West University
Detected LanguageEnglish
TypeThesis

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