Mandating Procedures of Provinces Act, 2008
R 385
Customs and Excise Act, 1964 (Act No. 91 of 1964)Customs and Excise RulesChapter XA : Internal Administrative Appeal; Alternative Dispute Resolution; Dispute SettlementPart A : Internal Administrative AppealRules for Section 77H of the ActPart A ll : Submission of administrative appealsIncomplete appeals (section 77H) |
| 77H.06 |
| (1) | If an appeal submitted in terms of rule 77H.04 does not comply with all the requirements for a complete appeal set out in that rule, the appellant is entitled to be notified in writing of the outstanding requirements within 30 days after acknowledgement of receipt referred to in rule 77H.04(7) had been conveyed to the appellant. |
[Rule 77H.06(1) substituted by section 7 of Notice No. R. 4110, GG49759, dated 24 November 2023]
| (2) | A notification referred to in subrule (1) must— |
| (a) | reflect the date of notification; |
| (b) | state the reason for the appeal being incomplete; |
| (c) | list the outstanding information, documents or samples required for the appeal to be considered complete; and |
| (d) | contain instructions for submission of the outstanding information, documents or samples. |
(3)
| (a) | An appellant notified of an incomplete appeal in terms of this rule that wishes to continue with the appeal must within 15 days after such notice comply with the outstanding requirements. |
| (b) | The timeframe referred to in paragraph (a) may on application in terms of rule 77H.07 before expiry of such period, be extended on reasonable grounds. |
| (4) | If an appellant does not comply with a request to submit outstanding information or documents required for consideration of the appeal within the timeframe referred to in subrule (3)(a) or within an extended timeframe contemplated in subrule (3)(b), the appeal lapses. |
[Rule 77H.06 inserted by Notice No. R. 1420, GG42128, dated 21 December 2018 - effective 1 September 2019 (Notice No. R.516, GG42356, dated 29 March 2019)]
