CHAPTER 10 OBJECTIONS Objections 18. (1) An exporter who is aggrieved by an assessment or re assessment made in terms of section 10 or 12, may within 90 days of the date of assessment or re-assessment lodge an objection against the assessment or re-assessment, with the Commissioner. (2) The Commissioner may not consider an objection made under subsection (1) which is not send to within the time period stated in that subsection, unless the Commissioner’s office Commissioner is satisfied that reasonable grounds exist for the delay in making the objection. (3) An objection made in terms of this section must be in writing and must specify in detail the grounds on which it is made. (4) On receipt of an objection under subsection (1), the Commissioner - (a) must consider the objection and may reduce or alter the assessment or concerned; (b) may reject the objection and must send to the exporter a notice of such rejection; and (c) must record any reduction, alteration or rejection made in respect of an assessment. (5) If no objection is made to an assessment or re-assessment in terms of this section or if an objection is rejected by the Commissioner under subsection (4)(b) or withdrawn by the exporter concerned, the assessment or re-assessment and the reduced or altered assessment is final. CHAPTER 11 GENERAL PROVISIONS Manner of conveying or sending decisions and documents 19. The customs authority may convey any decision taken or send any document issued in terms of this Act, to a person affected by that decision or to whom the document is issued by - (a) delivering the decision or document by hand; (b) sending the decision or document by registered post; (c) telefaxing the decision or document, if that person is equipped to receive telefax messages; or (d) transmitting the decision or document electronically, if that person is registered as an electronic user on the electronic system of Directorate of Namibia Customs and Excise. Keeping of records, offences and penalties
CHAPTER 10 OBJECTIONS Objections 18. (1) An exporter who is aggrieved by an assessment or re assessment made in terms of section 10 or 12, may within 90 days of the date of assessment or re-assessment lodge an objection against the assessment or re-assessment, with the Commissioner. (2) The Commissioner may not consider an objection made under subsection (1) which is not send to Commissioner’s office within the time period stated in that subsection, unless the Commissioner is satisfied that reasonable grounds exist for the delay in making the objection. (3) An objection made in terms of this section must be in writing and must specify in detail the grounds on which it is made. (4) On receipt of an objection under subsection (1), the Commissioner - (a) must consider the objection and may reduce or alter the assessment or concerned; (b) may reject the objection and must send to the exporter a notice of such rejection; and (c) must record any reduction, alteration or rejection made in respect of an assessment. (5) If no objection is made to an assessment or re-assessment in terms of this section or if an objection is rejected by the Commissioner under subsection (4)(b) or withdrawn by the exporter concerned, the assessment or re-assessment and the reduced or altered assessment is final. CHAPTER 11 GENERAL PROVISIONS Manner of conveying or sending decisions and documents 19. The customs authority may convey any decision taken or send any document issued in terms of this Act, to a person affected by that decision or to whom the document is issued by - (a) delivering the decision or document by hand; (b) sending the decision or document by registered post; (c) telefaxing the decision or document, if that person is equipped to receive telefax messages; or (d) transmitting the decision or document electronically, if that person is registered as an electronic user on the electronic system of Directorate of Namibia Customs and Excise. Keeping of records, offences and penalties