Section 43
Making of customs ruling
ActIn forceProvision 50 of 124
Section 43
(1)
Subject to subsection (3), the Director General shall make a customs ruling in respect of any matter specified in the application made under section 42 and such customs ruling shall bind the applicant.
(2)
Any customs ruling made under subsection (1) may be subject to such conditions as the Director General deems fit.
(3)
The Director General may decline to make a customs ruling if, in his opinion—
(a)
the information given by the applicant is insufficient to do so;
(b)
the application is for a hypothetical situation; or
(c)
any pending appeal under section 81 involves the subject matter referred to in the application.