‘Be aware of inconsistencies in dispute resolution’

In June 2007 the South African Revenue Service (Sars) announced it would implement its Internal Administrative Appeal (IAA) and Alternative Dispute Resolution (ADR) procedures in respect of decisions taken in terms of the Customs and Excise Act. The Rules to Section 77H and Section 77I to the Customs and Excise Act prescribe the procedures to be followed for IAA and ADR respectively. Certain strict time constraints are outlined in these rules and a few of these time constraints are outlined below as a reminder: • A request for the Commissioner to furnish reasons for a decision made must be delivered to the Commissioner within 30 days after the date of a decision. • An appeal against a decision must be submitted on a DA 51 (IAA) within 30 days after the date of the notice of the decision to the office which made the decision. • Any person who is dissatisfied with a decision made by an IAA committee may apply for alternative dispute resolution (ADR). This application must be submitted to the Commissioner within 30 days of the notice received from the appeal committee. These are just a few of the time constraints involved in IAA and ADR procedures. Certain time constraints have also been imposed on the Commissioner. This is a timely reminder since there have been inconsistencies in the application of these procedures by the local Customs offices of late. Should the instructions of a Customs officer be in contradiction with the Customs Act, the procedures as outlined in the Act and the Rules thereto must be followed at all times.