29 October 2025 – The South African Revenue Service (SARS) welcomes the judgment handed down on 29 October 2025 by the High Court of South Africa, North Gauteng (case no. 48495/2020). This decision came because of an application brought by SARS for the sequestration of Mr Roy Muleya.
Mr Muleya was found to be one of the main role players in a scheme which involved the importation of tobacco by entities who had no obvious links to registered cigarette manufacturers.
Mr Muleya was issued with a section 103 notice in terms of the Customs and Excise Act in respect to a company with a liability amounting to ±R155 million. He is the sole director of the company.
SARS instituted a…
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