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

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

Part C : Settlement of dispute

77K. Purpose of this Part
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(1)The basic principle in law is that it is the duty of the Commissioner to assess and collect taxes, duties, levies, charges and other amounts according to the laws enacted by Parliament and not to forgo any such taxes, duties, levies, charges or other amounts properly chargeable and payable.

 

(2)Circumstances may, however, require that the strictness and rigidity of this basic principle be tempered where it would be to the best advantage of the state.

 

(3)The purpose of this Part is to prescribe the circumstances whereunder it would be inappropriate and whereunder it would be appropriate that the basic rule be tempered and for a decision to be taken to settle a dispute.