Customs and Excise Act, 1964 (Act No. 91 of 1964)Customs and Excise RulesChapter XI : Penal ProvisionsRules for Section 96 of the ActDefinitions |
| 96.01 | In these rules and any form to which the rules relate, any meaning ascribed to any word or expression in the Act, shall bear the meaning so ascribed and, unless the context otherwise indicates— |
"deliver" means—
| (a) | handing the notice to the Manager: Litigation (Customs) prescribed in rule 96.02(b)(ii); |
| (b) | sending the notice to the Manager: Litigation (Customs) by registered post to the address prescribed; |
| (c) | telefaxing the notice to the Manager: Litigation (Customs); or |
| (d) | transmitting the notice to the Manager: Litigation (Customs) by electronic means: |
Provided that, in the case of paragraphs (c) and (d), the original signed document must be handed to the Manager: Litigation (Customs) or sent by registered post to the Manager: Litigation (Customs) within ten days of it being so telefaxed or transmitted by electronic means.