First National Bank of SA Ltd t/a/ Wesbank v. Commissioner for the South Africa Revenue Services
South Africa Constitutional Court
2002 (4) SA 768 (2002)
- Written by Curtis Parvin, JD
Facts
First National Bank of SA Ltd (FNB) (plaintiff) leased and sold cars under an installment plan to two entities, Lauray Manufacturers CC (Lauray) and Airpark Cold Halaal Storage CC (Airpark). Lauray and Airpark failed to make various customs duties, penalties, and payments unrelated to the cars. As a result, the South Africa Revenue Service (the revenue service) (defendant) put a lien on and took possession of the cars as assets the revenue service intended to sell to recover on the customs debts under § 114 of the revenue act. FNB brought suit in the high court, contending that FNB was being deprived unfairly of property—the cars—and the payments due associated with the property. FNB argued that the revenue service’s action amounted to an uncompensated expropriation violating FNB’s constitutional rights. The court then submitted the constitutional question to the South Africa Constitutional Court.
Rule of Law
Issue
Holding and Reasoning (Ackermann, J.)
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