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Customs and Excise Act, 1964 (Act No. 91 of 1964)

Chapter XA : Internal Administrative Appeal; Alternative Dispute Resolution; Dispute Settlement

Part A : Internal Administrative Appeal

77D. Request for reasons and time within which a request or an appeal must be considered

 

(1)

(a) Any person contemplated in section 77B may request reasons for a decision.
(b) The Commissioner may prescribe by rule—
(i) the procedures to be complied with when reasons are requested and the time within which such request must be delivered to the Commissioner;
(ii) the period within which a request for reasons or an appeal, must be considered.
(c) The Commissioner must notify in writing the person who—
(i) requested reasons, of those reasons; or
(ii) lodged an appeal, of the final decision,

within the periods prescribed in such rule.

 

(2)

(a) [Section 77D(2)(a) has been deleted.