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

Customs and Excise Rules

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

Part A : Internal Administrative Appeal

Rules for Section 77H of the Act

Part A ll : Submission of administrative appeals

Time within which appeals must be decided (section 77D read with section 77H)
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77H.08
(1) An appeal must be decided—
(a) within 60 days from the date of submission of the appeal in accordance with rule 77H.04; or
(b) if the appeal was incomplete, within 60 days from the date on which the complete appeal was submitted.

 

(2) If the Commissioner is of the opinion that more time is required to decide the appeal due to the complexity of the matter, the principle or amount involved, or due to exceptional circumstances, the period referred to in subrule (1) may by notice to the appellant be extended by no more than 45 days, unless a longer period is agreed upon by the parties

[Rule 77H.08(2) substituted by section 8 of Notice No. R. 4110, GG49759, dated 24 November 2023]

 

[Rule 77H.08 inserted by Notice No. R. 1420, GG42128, dated 21 December 2018 - effective 1 September 2019 (Notice No. R.516, GG42356, dated 29 March 2019)]