Rules for Section 77H of the Act |
These rules do not apply to a decision taken before 1 April 2019 and any request for reasons or any appeal in respect of such a decision must be submitted and dealt with in accordance with the rules for section 77H of the Customs and Excise Act, 1964, as it existed immediately before such date.
Transitional arrangement
Transitional arrangement [per section 15 of Notice No. R. 4110, GG49759, dated 24 November 2023]
Transitional arrangement [per section 15 of Notice No. R. 4110, GG49759, dated 24 November 2023]
| (1) | For purposes of this item— |
“effective date” in relation to the amendments set out in this Schedule means the date on which such amendments come into effect; and
“amended rules” means the rules under section 77H of the Customs and Excise Act, 1964, in relation to internal appeals, as amended by this Notice.
| (2) | An appeal submitted in terms of the rules under section 77H of the Customs and Excise Act, 1964, before the effective date must— |
| (a) | in the case where consideration has not commenced yet, be dealt with in accordance with the amended rules; and |
| (b) | in the case where consideration has already commenced on the effective date, be completed in accordance with the rules as they existed immediately before the effective date. |
[Transitional arrangement inserted by section 15 of Notice No. R. 4110, GG49759, dated 24 November 2023]
Part A ll : Submission of administrative appeals
Part A lll : Appeal committees
[New rules inserted by section 1 of Notice No. R. 1420, GG42128, dated 21 December 2018 - effective 1 September 2019 (Notice No. R.516, GG42356, dated 29 March 2019)]