Customs and Excise Act, 1964 (Act No. 91 of 1964)

Customs and Excise Rules

Chapter XI : Penal Provisions

Rules for Section 96 of the Act

Transitional arrangements
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96.03Any notice contemplated in section 96 must, if delivered on or after 15 June 2006, be in the form and delivered in the manner specified in these rules.