Synopsis:
Constitutionality of section 114 of the Customs and Excise Act of 1964. Ackermann J on behalf of the unanimous Court held that FNB was entitled to invoke the guarantee of property rights provided by s 25(1) of the Constitution. Further held that although FNB neither used nor was in possession of its vehicles at the time the Commissioner detained and threatened to sell them, FNB remained the owner and the sale would constitute an arbitrary deprivation of property. Court declared s 114 to be constitutionally invalid to the extent that it provides that goods owned by persons other than the person liable to the State for the customs debt described in the section, are subject to a lien, detention and sale.
