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

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]