Customs Act 2015


Customs Appeals


44. In this Part—

“Appeal Commissioners” means persons appointed under section 850 of the Taxes Consolidation Act 1997 to be Appeal Commissioners for the purposes of the Income Tax Acts;

“appellant” means a person who appeals to the Commissioners or to the Appeal Commissioners, as the case may be, under section 45 or 47 ;

“decision” means any official act of the Commissioners or an officer of the Commissioners, being an act having legal effect on one or more specific or identifiable persons, relating to or under the Customs Acts, including a ruling on a particular case or a binding information within the meaning of Article 12 of the Customs Code, but excluding a determination by the Commissioners under section 46 .