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

Customs and Excise Rules

Chapter XI : Penal Provisions

Rules for Section 96 of the Act

Completion and delivery of form DA96

 

96.02

(a) Every person who intends to institute legal proceedings as contemplated in section 96 must deliver, within the period prescribed in subsection (1)(a), a duly completed form DA 96 (Notice in terms of section 96(1)(a) of the Customs and Excise Act, 1964), to the Commissioner informing him or her of the intended litigation.
(b) Every form referred to in paragraph (a), must—
(i) be duly completed and signed by the person instituting the legal proceedings (the litigant);
(ii) if delivered by hand, be handed to the Manager: Litigation (Customs) at 271 Bronkhorst Street, First floor Khanyisa, Nieuw Muckleneuk, Pretoria or to such a person in that office as he or she may authorise in writing for that purpose.
(iii) if delivered by post, be sent by registered post to the Manager: Litigation (Customs), Private Bag X923, Pretoria, 0001.