Stamp Duties Act, 1968 (Act 77 of 1968)
R 385
Customs and Excise Act, 1964 (Act No. 91 of 1964)Customs and Excise RulesChapter XII : GeneralRules for Section 97 of the ActBusiness in customs and excise offices |
| 97.01 | The agent of any importer, exporter, manufacturer or other principal who attends at any customs and excise office in connection with the clearance of goods or any other official business shall be conversant with the requirements of the administration in respect of such business and shall be able to reply to such questions or to furnish such information as the Controller may put to him or require of him, but the Controller may demand the personal attendance of any person or any principal in connection with any official matter. |
| 97.02 | The conduct of any business in any customs and excise office shall be in accordance with such instruction as the Controller may issue and any person attending at such customs and excise office shall be subject to such instructions. |
| 97.03 | The Controller may refuse access to his office for the purpose of conducting any customs or excise business if such person has been convicted of an offence under the Act or an offence involving dishonesty. |
