The applicants are directors of Orion Cold Storage (OCS), a company that imports and distributes frozen foods and operates bonded warehouses. After discrepancies were found between invoices submitted to SARS and those in a civil claim by a supplier, SARS suspected fraud and initiated searches on 30-31 May 2012. Approximately 40 SARS officials searched OCS's Muizenberg premises over two days, and subsequently Mr Gaertner's private home in Constantia on 1 June 2012. All searches were conducted without warrants under section 4 of the Customs and Excise Act. The searches were extensive, including offices, computers, safes, and even freezers, ceiling spaces, and cellars at Mr Gaertner's home. SARS officials controlled entry and exit, warned of obstruction offences, and took photographs and mirror images of computer data. The applicants challenged the constitutionality of section 4 of the Act, arguing it violated the right to privacy in section 14 of the Constitution.