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Customs Management (Appeal against administrative decisions) Regulations, 2012 (S.I. 60 of 2012).

Country/Territory
Seychelles
Document type
Regulation
Date
2012
Source
FAO, FAOLEX
Original source
Supplement to the Official Gazette of 3 December 2012.
Subject
Agricultural & rural development
Keyword
International trade Legal proceedings/administrative proceedings Agricultural commodities
Geographical area
Africa, Eastern Africa, Indian Ocean, Small Island Developing States
Abstract

These Regulations, made by the Minister of Finance, Trade and Investment under section 270 read with section 32 of the Customs Management Act, 2011, concerns appeal with the Revenue Commissioner against decision of Customs under the Act. Appeal must be lodged within 60 days from the date the person has been served with the decision in the Form set out in the Schedule. 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.

Full text
English
Website
www.seylii.org

References - Legislation

Implements

Customs Management Act, 2011 (No. 22 of 2011).

Legislation | Seychelles | 2011

Keyword: International trade, Agricultural commodities, Tax/levy

Source: FAO, FAOLEX