The SA Revenue Service (Sars) will in August tell the Constitutional Court that it lacks the resources and capacity to inspect all goods containers entering the country, with the tax agency able to inspect only about 2% of imports and forced to rely on the goodwill of taxpayers.

This is as it battles Richards Bay Coal Terminal (RBCT) in a dispute over the implementation of the Custom and Excise Act, in a matter that will be heard by the apex court in August...

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