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

77N. Power to settle and conduct of officials
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(1)A dispute may be settled, as contemplated in this Part, by the Commissioner personally or any official delegated by the Commissioner for that purpose.

 

(2)The Commissioner or the relevant delegated official must ensure that he or she does not have, or did not at any stage have, a personal, family, social, business, professional, employment or financial relationship with the person concerned.