Customs Management (Appeal against administrative decisions) Regulations, 2012 (Statutory Instrument 60 of 2012)
Seychelles
Customs Management (Appeal against administrative decisions) Regulations, 2012
Statutory Instrument 60 of 2012
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Commenced on 3 December 2012
- [This is the version of this document at 8 November 2017.]
These regulations may be cited as the Customs Management (Appeal against administrative decisions) Regulations, 2012. Any person dissatisfied with a decision of Customs may appeal against a decision within 60 days from the date the person has been served with the decision. Any person appealing a decision of Customs shall lodge an application of appeal with the Revenue Commissioner in the Form set out in the Schedule. A person may, apply in writing to the Revenue Commissioner for an extension of time to lodge the application of appeal and the Revenue Commissioner, if satisfied there is reasonable cause, grant the extension of time. The Revenue Commissioner may affirm, vary or set aside the decision within 30 days of the lodgement of the application of the appeal and give reasons for the decision. A person dissatisfied with the decision of the Revenue Commissioner may lodge an appeal to the Revenue Tribunal in accordance with the procedure set out under the Revenue Administration Act 2009.
1. Citation and commencement
2. Right of appeal
3. Application of appeal
4. Extension of time for lodgement
5. Decision of Revenue
6. Appeal to Revenue Tribunal