THE South African Revenue Service (SARS) has welcomed a High Court judgment granting the provisional sequestration of businessman Roy Muleya, who investigators have previously linked to cross-border tobacco operations associated with the Gold Leaf Tobacco Corporation (GLTC), owned by Zimbabwean businessman Simon Rudland.
In a media statement issued on October 29, 2025, SARS said the North Gauteng High Court (case number 48495/2020) granted the order following an application brought in terms of section 177 of the Tax Administration Act. The matter stems from Muleya’s alleged role in a tobacco importation scheme that authorities say was designed to evade excise duties.
According to SARS, Muleya was identified as one of the main role players in a network of companies importing tobacco without links to licensed cigarette manufacturers. He was issued with a section 103 notice under the Customs and Excise Act in connection with a company whose assessed liability amounts to approximately R155 million, of which he is the sole director.
SARS Commissioner Edward Kieswetter said the agency would continue pursuing individuals and entities involved in the illicit tobacco trade, warning that “South Africa has seen a proliferation of illicit tobacco and cigarettes, and the action of Mr Muleya only exacerbates this challenge.”
Kieswetter added that SARS would “relentlessly pursue legally all those who are disregarding the law by seeking to bypass it,” noting that illegal cigarette imports both undermine public health and deprive the fiscus of revenue
Investigative reports by amaBhungane have previously identified Muleya as the buyer and apparent controller of Baypass Logistics, a company that channelled hundreds of millions of rand through shadow-banking entities such as RENS Kontant in Transito. Internal records from RENS reportedly referenced Gold Leaf Tobacco Corporation as a client serviced via Baypass, suggesting operational overlap between Muleya’s logistics network and Rudland’s tobacco interests.
Gold Leaf and its directors, including Simon Rudland, have consistently denied any involvement in money-laundering or illicit trade, insisting that references to their company in third-party transactions do not constitute evidence of participation.
The latest sequestration order marks another escalation in the South African tax authority’s campaign against the illicit tobacco economy, which has cost the country billions in lost excise revenue. SARS said it would continue enforcing compliance “without fear or favour” and warned that those who choose to operate outside the law “will find it hard and costly.”
