Customs and Excise Act, 1964 (Act No. 91 of 1964)Chapter XA : Internal Administrative Appeal; Alternative Dispute Resolution; Dispute SettlementPart A : Internal Administrative Appeal77B. Persons who may appeal |
| (1) | Any person who may institute judicial proceedings in respect of any decision by an officer may, before or as an alternative to instituting such proceedings, lodge an appeal— |
| (a) | to the Commissioner against a decision of an officer; or |
| (b) | to the appeal committee contemplated in this Part in respect of those matters and decisions of officers that the appeal committee is authorised by rule to consider and decide upon or make recommendations to the Commissioner. |
| (2) | If dissatisfied with a final decision as contemplated in (a) or (b) and the Commissioner is of the opinion that the matter is appropriate, such a person may make use of the alternative dispute procedure contemplated in section 77I. |