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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

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 subsection 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.