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

Application for alternative dispute resolution after internal administrative appeal
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77I.02Any person who is dissatisfied with a decision contemplated in section 77B(2) of the Act may apply for alternative dispute resolution.

 

77I.03An application for alternative dispute resolution must be submitted to the Commissioner or to the chairperson of an appeal committee, as applicable, on form DA 52 and must, unless the Commissioner agrees to extend the period, be delivered within 30 days from the date of the notice informing the appellant in an internal administrative appeal of the decision of the Commissioner or the appeal committee.

 

77I.04The Commissioner must, within 20 days of receipt of an application for alternative dispute resolution, inform the applicant by notice whether the matter is appropriate for alternative dispute resolution and may be resolved by way of the procedures contemplated in these rules.