Stamp Duties Act, 1968 (Act 77 of 1968)
R 385
National Regulator for Compulsory Specifications Act, 2008 (Act No. 5 of 2008)General Provisions30. Presumption |
If it is necessary for the purposes of this Act to determine the importer of an article, the person who is indicated on the documents concerning the import transaction as the importer is, in the absence of evidence to the contrary which raises reasonable doubt, presumed to be the importer of that article.
