Customs Act 2015
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Appeal Commissioners | ||
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47. (1) Any person who is aggrieved by a determination of the Commissioners under section 46 may appeal to the Commissioners against the determination, and the appeal shall be heard and determined by the Appeal Commissioners, whose determination shall be final and conclusive, unless a case is required to be stated in relation to it for the opinion of the High Court on a point of law. | ||
(2) An appeal under this section shall be by notice in writing and shall— | ||
(a) specify in detail the grounds of the appeal, and | ||
(b) be lodged with the Appeal Commissioners within 30 days from the appellant being notified of the determination concerned. | ||
(3) Subject to this section, Part 40 (other than sections 942 and 943 and, in so far as it relates to those sections, section 944) of the Taxes Consolidation Act 1997 shall, with any necessary modifications, apply to appeals under this section as it applies to appeals under that Part. |