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

The facilitator
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77I.12

(a)The Commissioner may appoint any person, including a person employed by SARS, to facilitate the alternative dispute resolution proceedings.
(b)Any person so appointed to facilitate the proceedings will be bound to the code of ethics set out in Schedule B to these rules.

 

77I.13The person appointed to facilitate may, if the Commissioner and the aggrieved person agree thereto at the commencement of the proceedings, be requested to make a recommendation at the conclusion of the proceedings if no agreement or settlement as contemplated in rule 77I.18 or 77I.19 is ultimately reached between the parties, which recommendation will be admissible during any subsequent proceedings including court proceedings.