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

Chapter XA : Internal Administrative Appeal; Alternative Dispute Resolution; Dispute Settlement

Part A : Internal Administrative Appeal

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.