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

Alternative dispute resolution as an alternative to judicial proceedings
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77I.05Where a person has delivered a notice to the Commissioner in terms of section 96(1) of the Act and the Commissioner is of the opinion that the matter is appropriate for alternative dispute resolution he or she must inform that person within ten days after the receipt of such notice.

 

77I.06

(a)Where a person does not agree to alternative dispute resolution he or she must notify the Commissioner within 10 days after the date of the notice referred to in rule 77I.05.
(b)Where a person agrees to alternative dispute resolution he or she must deliver a duly completed form DA 52 to the Commissioner in the manner prescribed in the rules for section 96 of the Act, within ten days after the date of the notice by the Commissioner referred to in rule 77I.05.

 

77I.07Where a duly completed form DA 52 is not delivered within ten days after the date of the notice by the Commissioner referred to in rule 77I.05, the matter may not be dealt with under the procedures contemplated in these rules.