Customs and Excise Act, 1964 (Act No. 91 of 1964)Customs and Excise RulesChapter XI : Penal ProvisionsRules for Section 96 of the ActCompletion and delivery of form DA96 |
96.02
| (a) | Every person who intends to institute legal proceedings as contemplated in section 96 must deliver, within the period prescribed in subsection (1)(a), a duly completed form DA 96 (Notice in terms of section 96(1)(a) of the Customs and Excise Act, 1964), to the Commissioner informing him or her of the intended litigation. |
| (b) | Every form referred to in paragraph (a), must— |
| (i) | be duly completed and signed by the person instituting the legal proceedings (the litigant); |
| (ii) | if delivered by hand, be handed to the Manager: Litigation (Customs) at 271 Bronkhorst Street, First floor Khanyisa, Nieuw Muckleneuk, Pretoria or to such a person in that office as he or she may authorise in writing for that purpose. |
| (iii) | if delivered by post, be sent by registered post to the Manager: Litigation (Customs), Private Bag X923, Pretoria, 0001. |