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 B : Alternative Dispute Resolution

Rules for Section 77I of the Act

Period of dispute resolution

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77I.10The alternative dispute resolution proceedings must commence within 20 days after the date of the notice by the Commissioner informing the applicant that the matter is appropriate for alternative dispute resolution as contemplated in rule 77I.04 or receipt of an application form DA 52 by the Commissioner as contemplated in rule 77I.06, as the case may be.

 

77I.11The alternative dispute resolution proceedings must, unless the Commissioner extends the period, end not later than 90 days after the date of the notice by the Commissioner informing the applicant that the matter is appropriate for alternative dispute resolution as contemplated in rule 77I.04 or receipt of an application form DA 52 by the Commissioner as contemplated in rule 77I.06.