Statistics Act, 1999
R 385
Customs and Excise Act, 1964 (Act No. 91 of 1964)Chapter XA : Internal Administrative Appeal; Alternative Dispute Resolution; Dispute SettlementPart A : Internal Administrative Appeal77E. 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. |