How SARS secured a pivotal court ruling against Roy Muleya in a multi-million rand tobacco case
The South African Revenue Service (SARS) has secured a major legal victory after the High Court
Image: Timothy Bernard / Independent Newspapers
The South African Revenue Service (SARS) has secured a legal victory after the High Court, North Gauteng Division, granted a provisional sequestration order against businessman Roy Muleya, who was implicated in a multimillion-rand tobacco import scheme.
The ruling, handed down on October 29 2025, follows years of legal action by the revenue service over a R155 million tax debt linked to a company directed by Muleya.
In a media statement issued on Thursday, the SARS said the court’s decision was the result of an application it lodged in September 2021 in terms of section 177 of the Tax Administration Act.
"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," the revenue service said.
"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 sequestration application against Mr Muleya in terms of section 177 of the Tax Administration Act during September 2021".
SARS Commissioner Edward Kieswetter said the ruling shows the agency’s commitment to enforcing the law.
"SARS will relentlessly pursue legally all those who are disregarding the law by seeking to bypass it. South Africa has seen proliferation of illicit tobacco and cigarettes, and the action of Mr Muleya only exacerbates this challenge," Kieswetter said.
"Bringing cigarettes illegally in the country threatens the health of smokers and undermines national fiscus by withholding excise duties. SARS will continue to act lawfully and decisively against those who deliberately seek to evade or neglect their tax responsibilities. The message we want to communicate is that no matter how long it takes, SARS will not abdicate its responsibility to enforce the law. We will do so responsibly and without prejudice, fear or favour. For all are equal before the law”.
Kieswetter also called on smokers across the country to "resist the temptation to support the production and sale of illicit tobacco products".
“Whilst it is your decision to smoke, I want to direct you to resist the temptation to support the production and sale of illicit tobacco products. In doing so, you are inadvertently complicit in a criminal syndicate,” he concluded.
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