Section 43, Coffee Act, 1942 [S18-KAT]

As at 7 September 2026. In force from 2 February 1943 by S.O. 2490(E) [N11-FYK].

In Coffee Act, 1942 [A10-B0Y]. This text from 7 February 1947, by Act 77 of 1947 [A10-BKX]. Other texts (1): from 2 February 1943 to 6 February 1947.

Synthetic. The words of this section are generated by the register; the title, number and year of the Act are real.

Cite: Section 43, Coffee Act, 1942 [S18-KAT]. Machine: S18-KAT.

43. Appeal.—(1) Any person aggrieved by an order of the Board under this Act may, within thirty days from the date on which the order is communicated to him, prefer an appeal to the proper officer in such form and accompanied by such fee as may be prescribed. (2) The appellate authority may, after giving the appellant an opportunity of being heard, confirm, modify or set aside the order appealed against. (3) No appeal shall lie under this section against an order made with the consent of the parties.

Defined terms in this text (2)

Board: Section 2, Coffee Act, 1942 [S18J18] (In this Act, unless the context otherwise requires,—): "Board" means the Central Board of Indirect Taxes and Customs constituted under the Central Boards of Revenue Act, 1963 (54 of 1963)

Board: 279 more definitions.

proper officer: Section 2, Coffee Act, 1942 [S18J18] (In this Act, unless the context otherwise requires,—): "proper officer" in relation to any function to be performed under this Act, means the officer of customs who is assigned those functions by the Board or the Commissioner

proper officer: 21 more definitions.

Made under this section, or naming it (0)

none

Cited by (2)

Section 46, Coffee Act, 1942 [S18-KDM], 22 March 1942, Band A. "section 43".

Section 2, Coffee Act (Amendment) Act, 1947 [S18-Y8F], 7 February 1947, Band A. "section 43 of the Coffee Act, 1942 (7 of 1942)".

Not held (0)

none

Duties published under this section (0)

none