Customs and Excise Act, 1964 (Act No. 91 of 1964)Customs and Excise RulesChapter XA : Internal Administrative Appeal; Alternative Dispute Resolution; Dispute SettlementPart B : Alternative Dispute ResolutionRules for Section 77I of the ActAgreement or settlement |
| 77I.18 | A dispute which is subject to the procedures in terms of this rule may be resolved by agreement whereby either the Commissioner or the aggrieved person accepts, either in whole or in part, the other party’s interpretation of the facts or the law applicable to those facts or both. |
| 77I.19 | Where— |
| (a) | the Commissioner and an aggrieved person are, despite all reasonable efforts, unable to resolve the dispute as contemplated in rule 77I.18; and |
| (b) | the Commissioner personally or any official delegated by the Commissioner in terms of section 77N of the Act, is of the opinion that the circumstances of the matter comply with the requirements contemplated in section 77M of the Act, |
the parties may attempt to settle the matter in accordance with the provisions of Part C of Chapter XA of the Act.
| 77I.20 | Where an agreement contemplated in rule 77I.18 or a settlement contemplated in rule 77I.19 is concluded, the Commissioner must give effect to that agreement or settlement, as the case may be, and notify the aggrieved person thereof within a period of 60 days after the date of the conclusion thereof. |
| 77I.21 | Where an agreement contemplated in rule 77I.18 or a settlement contemplated in rule 77I.19 can not be achieved, or where the proceedings are terminated in the manner provided for in paragraph 7(g) of Schedule A to the rules, the Commissioner must inform the aggrieved person of his or her further rights regarding the institution of judicial proceedings within 10 days of the conclusion or termination of such proceedings. |
| 77I.22 | Any agreement or settlement reached through the alternative dispute resolution process has no binding effect in respect of any other matters relating to that aggrieved person not actually covered by the agreement or settlement, or any other person. |