Customs Act

Marginal note:Extension of time to make a request

• 60.1 (1) If no request is made under section 60 within the time set out in that section, a person may make an application to the President for an extension of the time within which the request may be made, and the President may extend the time for making the request.

• Marginal note:Reasons

  (2) The application must set out the reasons why the request was not made on time.

• Marginal note:How application made

  (3) The application must be made to the President in the prescribed manner and form and contain the prescribed information.

• Marginal note:Duties of President

  (4) On receipt of an application, the President must, without delay, consider it and notify the person making the application, in writing, of the President’s decision.

• Marginal note:Date of request

  (5) If the President grants the application, the request is valid as of the date of the President’s decision.

• Marginal note:Conditions for granting application

  (6) No application may be granted unless

  • (a) the application is made within one year after the expiry of the time set out in section 60; and

  • (b) the person making the application demonstrates that

    • (i) within the time set out in section 60, the person was unable to act or to give a mandate to act in the person’s name or the person had a bona fide intention to make a request,

    • (ii) it would be just and equitable to grant the application, and

    • (iii) the application was made as soon as circumstances permitted.