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 ActReservation of rights |
| 77I.16 | Subject to section 4(3) of the Act and rule 77I.13, the proceedings in terms of this rule shall not be one of record, and any representation made or document tendered in the course of the proceedings— |
| (a) | is made or tendered without prejudice; and |
| (b) | may not be tendered in any subsequent proceedings as evidence by any other party, except— |
| (i) | with the knowledge and consent of the party who made the representation or tendered the document during the proceedings in terms of this rule; |
| (ii) | where such representation or document is already known to, or in the possession of, that party; or |
| (iii) | where such representation or document is obtained by that party otherwise than in terms of the proceedings in terms of this rule. |
| 77I.17 | No person may— |
| (a) | subject to the circumstances listed in paragraph (b)(i) to (iii) of rule 77I.16, subpoena any person involved in the alternative dispute resolution proceedings in whatever capacity to compel disclosure of any representation made or document tendered in the course of the proceedings; or |
| (b) | subpoena the facilitator of the alternative dispute resolution proceedings to compel disclosure of any representation made or document tendered in the course of the proceedings. |