Category: Customs and Excise Act No. 91 of 1964

Section 77B (Customs Act) – Persons who may appeal

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77B.    Persons who may appeal

 

(1)     Any person who may institute judicial proceedings in respect of any decision by an officer may, before or as an alternative to instituting such proceedings, lodge an appeal-

 

(a)     to the Commissioner against a decision of an officer; or

(b)     to the appeal committee contemplated in this Part in respect of those matters  and decisions of officers that the appeal committee is authorised by rule to consider and decide upon or make recommendations to the Commissioner.

 

(2)     If dissatisfied with a final decision as contemplated in (a) or (b) and the Commissioner is of the opinion that the matter is appropriate, such a person may make use of the alternative dispute procedure contemplated in section 77I.

[Section 77B effective on 4 June 2007]

Section 77C (Customs Act) – Submission of appeal

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77C.    Submission of appeal

(1)     Any person who submits an appeal provided for in this Part must submit such appeal in accordance with the requirements prescribed by rule.

[Subsection (1) substituted by section 21 of Act 32 of 2005 and section 15 of Act 36 of 2007]

(2)     The appeal may be brought by the person concerned or a duly authorized representative.

[Section 77C effective on 4 June 2007]

Section 77D (Customs Act) – Request for reasons and time within which a request or an appeal must be considered

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77D.  Request for reasons and time within which a request or an appeal must be considered

[Heading substituted by section 22 of Act 32 of 2005 with effect from 4 June 2007]

 

(a)     Any person contemplated in section 77B may request reasons for a decision.

 

(b)     The Commissioner may prescribe by rule –

 

(i)      the procedures to be complied with when reasons are requested and the time within which such request must be delivered to the Commissioner;

(ii)    the period within which a request for reasons or an appeal, must be considered.

 

(c)     The Commissioner must notify in writing the person who –

 

(i)      requested reasons, of those reasons; or

(ii)    lodged an appeal, of the final decision,

 

within the periods prescribed in such rule.

[Subsection (1) substituted by section 22 of Act 32 of 2005 effective on 4 June 2007, substitution amended by section 43 of Act 21 of 2006 effective on 4 June 2007)]

[Section 77D effective on 4 June 2007]

Section 77E (Customs Act) – Appointment and function of appeal committee

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77E.    Appointment and function of appeal committee

(1)     The Commissioner may appoint a committee of officers or a committee of officers and other persons to consider and decide appeals or make recommendations in relation to such appeals to the Commissioner.

(2)     An appeal committee may-

(a)     consider and decide; or

(b)     make recommendations to the Commissioner on matters prescribed by rule.

(3)     Any decision signed by the chairperson of the appeal committee shall be regarded as a decision of the committee and to have been made by an officer.

(4)     The chairperson of the appeal committee must maintain a record of the proceedings prescribed by rule.

[Section 77E effective on 4 June 2007]

Section 77F (Customs Act) – Decision of Commissioner and Committee

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77F.     Decision of Commissioner and Committee

(1)     The Commissioner may-

(a)     refer the matter back to the committee for further consideration;

(b)     reject or accept or accept and vary the recommendation of the committee;

(c)     confirm or amend the decision or withdraw it and make a new decision.

[Section 77F effective on 4 June 2007]

Section 77G (Customs Act) – Obligation to pay amount demanded

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77G.    Obligation to pay amount demanded

Notwithstanding anything to the contrary contained in this Act, the obligation to pay to the Commissioner and right of the Commissioner to receive and recover any amount demanded in terms of any provision of this Act, shall not, unless the Commissioner so directs, be suspended pending finalisation of any procedure contemplated in this Chapter or pending a decision by court.

[Section 77G substituted by section 16 of Act 36 of 2007]

[Section 77G effective on 4 June 2007]

Section 77H (Customs Act) – Rules

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77H.    Rules

 

The Commissioner may make rules-

 

(a)     to prescribe at which office any appeal committee shall be constituted, and the composition of such committee;

 

(b)     to prescribe which decisions or categories of decisions of officers may be appealed against to the appeal committee;

 

(c)     to prescribe appeal procedures, conduct of meetings of committees and such forms as may be required for the purpose of this Part;

 

(d)     in respect of all matters which are required or permitted in terms of this Part to be prescribed by rule;

 

(e)     in respect of any matter relating to the appointment of persons other than officers to an appeal committee which may include requirements relating to qualifications, conduct, resignation, removal from office and remuneration;

 

(f)      to delegate, subject to section 3(2), any of the powers that may be exercised or assign any of the duties that shall be performed by the Commissioner in accordance with the provisions of this Part or any other relevant provision of this Act;

 

(g)     in respect of any other matter which the Commissioner may consider reasonably necessary and useful for the purposes of administering the provisions of this Part.

[Section 77H effective on 4 June 2007]

Section 77HA (Customs Act) – Implementation of Part A in respect of decisions

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77HA. Implementation of Part A in respect of decisions

This Part applies in respect of any decision made on or after the date on which this Part comes into operation.

[Section 77HA inserted by section 24 of Act 32 of 2005 with effect from the date Part A of Chapter XA comes into operation]

[Section 77HA effective on 4 June 2007]

Section 77I (Customs Act) – Alternative Dispute Resolution

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77I.      Alternative Dispute Resolution

(1)     The Minister may, after consultation with the Minister of Justice, promulgate rules to provide for-

(a)     alternative dispute resolution procedures in terms of which the Commissioner and the person aggrieved by a decision may resolve a dispute; and

(b)     categories of decisions which are or are not suitable for alternative dispute resolution.

(2)     The rules so published shall be part of this Act.

[Section 77I effective on 4 June 2007]