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
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(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.