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

Customs and Excise Rules

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

Part A : Internal Administrative Appeal

Rules for Section 77H of the Act

Part A lll : Appeal committees

Decisions to be dealt with by appeal committees (section 77H)

Purchase

77H.10

An appeal against a decision of an officer or a SARS official or a number of officers or SARS officials acting jointly, must be dealt with by the appropriate appeal committee as set out in rule 77H.11.

[Rule 77H.10 substituted by section 9 of Notice No. R. 4110, GG49759, dated 24 November 2023]

[Rule 77H.10 inserted by Notice No. R. 1420, GG42128, dated 21 December 2018 - effective 1 September 2019 (Notice No. R.516, GG42356, dated 29 March 2019)]