38.10
| (a) |
Where goods are not released or detained by electronic message as contemplated in rule 38.09— |
| (i) |
release of any duly entered goods may be authorised by the Controller only by— |
| (aa) |
endorsing any copy of the relevant SAD form to that effect; |
| (bb) |
issuing a computer printed release notification on a SARS letterhead; or |
| (cc) |
endorsing any other document bearing the SAD form number and date to that effect; |
and signing and date-stamping any such copy of the SAD form, release notification or other document, as the case may be; or
| (ii) |
goods may be detained in whole or in part by the Controller by— |
| (aa) |
endorsing any copy of the relevant SAD form; |
| (bb) |
issuing a computer printed stop or detain notification on a SARS letterhead; or |
| (cc) |
endorsing any other document bearing the SAD form number and date to that effect, |
singing and date-stamping any such copy of the SAD form, stop or detain notification or other document, as the case may be.
| (b) |
The SAD form, release notification or other document is only issued to the person who entered the goods on the relevant SAD form. |
Superior Courts Act, 2013
