Special Investigating Units and Special Tribunals Act, 1996
R 385
Customs and Excise Act, 1964 (Act No. 91 of 1964)Customs and Excise RulesChapter XA : Internal Administrative Appeal; Alternative Dispute Resolution; Dispute SettlementPart A : Internal Administrative AppealRules for Section 77H of the ActPart A lll : Appeal committeesComposition of appeal committees (section 77H) |
| 77H.12 |
| (1) | An appeal committee referred to in rule 77H.11(1) consists of— |
| (a) | a Chairperson who is— |
| (i) | the person in charge of the relevant Branch Office, in the case of a Customs and Excise Branch Office Appeal Committee referred to in rule 77H.11(1)(a)(i); |
| (ii) | the person in charge with the highest SARS ranking amongst the persons in charge of the Branch Offices for which the relevant appeal committee was established, in the case of a combined appeal committee referred to in rule 77H.11(1)(a)(ii); or |
| (iii) | the person responsible for managing Tariff, Valuation and Origin at Head Office, in the case of the Tariff, Valuation and Origin Appeal Committee referred to in rule 77H.11(1)(b); and |
[Rule 77H.12(1)(a)(iii) substituted by section 11(a) of Notice No. R. 4110, GG49759, dated 24 November 2023]
| (iv) | the person responsible for managing internal appeals at Head Office in the case of the Customs and Excise National Appeal Committee referred to in rule 77H.11(1)(c); |
[Rule 77H.12(1)(a)(iv) inserted by section 11(b) of Notice No. R. 4110, GG49759, dated 24 November 2023]
| (b) | at least four additional committee members with the necessary knowledge and skills to consider and deal with an appeal brought before the relevant appeal committee appointed, subject to subrule (2), in accordance with terms of reference referred to in rule 77H.14 approved by the person entrusted with overall responsibility for Customs and Excise Appeals. |
[Rule 77H.12(1)(b) substituted by section 11(c) of Notice No. R. 4110, GG49759, dated 24 November 2023]
| (2) | The Chairperson of an appeal committee may appoint more than four additional committee members as contemplated in subrule (1)(b), provided that the total number of members of the appeal committee must be an uneven number. |
(3)
| (a) | A Chairperson referred to in subrule (1)(a) may, subject to paragraph (b), in writing designate an officer or SARS official with the necessary knowledge and skills to act as presiding officer at meetings of the relevant appeal committee in the absence of that Chairperson and perform the functions of Chairperson. |
| (b) | In the case of a Chairperson of a Branch Office Appeal Committee contemplated in subrule (1)(a)(i) or (ii), the officer or SARS official designated must be a member of the relevant committee. |
| (c) | Any designation in terms of paragraph (a) must be in accordance with requirements set out in the terms of reference referred to in rule 77H.14. |
[Rule 77H.12(3) inserted by section 2(1) of Notice No. R. 726, GG44983, dated 13 August 2021 - comes into effect on the date of publication of this Notice (section (2)(2))]
[Rule 77H.12 inserted by Notice No. R. 1420, GG42128, dated 21 December 2018 - effective 1 September 2019 (Notice No. R.516, GG42356, dated 29 March 2019)]
