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 ActDefinitions |
| 77I.01 | In these rules, any meaning ascribed to any word or expression in the Act, shall bear the meaning so ascribed and, unless the context otherwise indicates— |
"aggrieved person" - means any person who makes use of the dispute resolution procedures provided for in these rules and includes any duly authorised representative of such person;
"deliver" means—
| (a) | handing the relevant document to the relevant person; |
| (b) | sending the relevant document to the relevant person by registered post; |
| (c) | telefaxing the relevant document to the relevant person; or |
| (d) | transmitting the relevant document to the relevant person by electronic means: |
Provided that in the case of paragraphs (c) and (d), the original, signed document must be handed to that person or sent by registered post to that person within ten days after it being so telefaxed or transmitted by electronic means;
"documents" includes documents as contemplated in section 101 of the Act;
"the Act" means the Customs and Excise Act, 1964.