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 lll : Appeal committees

Decisions of Appeal Committees (section 77F read with 77H)

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77H.15 The Commissioner’s authority contemplated in section 77F is delegated to the person entrusted with overall responsibility for Customs and Excise appeals.

 

[Rule 77H.15 inserted by section 14 of Notice No. R. 4110, GG49759, dated 24 November 2023]