- A person directly aggrieved by the decision or omission of the Commissioner of Customs and Excise or any other officer on matters relating to customs, has the right to appeal against such decision or omission within 30 days from the date of the decision or omission.
- The appeal in question must be addressed to the Commissioner of Customs and Excise in writing and state the grounds on which it is based.
- Where the Commissioner of Customs and Excise is satisfied that, owing to absence from the Member State, illness or any other valid reason, the person aggrieved by the decision or omission of the Commissioner of Customs and Excise was unable to lodge the appeal within the prescribed time limit and that there was no negligence on the part of that person in the delay in lodging the appeal, the Commissioner of Customs and Excise may accept the lodging of that appeal,
- The Commissioner of Customs and Excise shall communicate his decision in writing to the appellant, stating the reasons for his decision, within a period not exceeding thirty days from the receipt of the appeal under sub-section (2) and such further information as the Commissioner may require from the appellant.
- Where the Commissioner of Customs and Excise has not communicated his decision to an appellant who has lodged an appeal for review within the prescribed time, the Commissioner of Customs and Excise shall be deemed to have taken the decision allowing the appeal.
- Pending the determination of an appeal under the provisions of this section, the Commissioner of Customs and Excise may, on the application of the person making the appeal, release all goods in respect of which the appeal has been made on payment of such duties as may be determined by the Commissioner of Customs and Excise or on the provision of adequate security for such duties and for such fines, if any, as may be determined by the Commissioner of Customs and Excise. A person who is dissatisfied with the decision of the Commissioner of Customs and Excise under section 229 may appeal to Administrative court.
