Cap. 395 чл. 46Appeals against an assessment. Cap. 337.

(1) Any person dissatisfied with a decision of the Director consisting in an assessment of tax or relating to the registration of a person under this Act or to the liability to ETI, may, either personally or by his agent, lodge an appeal from such decision to the Tribunal within thirty days of the date upon which the notice of assessment has been served upon him or the date upon which he has been served by the Director with a notice of the said decision or from the determination by the Comptroller of Customs, acting on behalf of the Director, of the ETI due.

(2) The appeal under this article may be made on the ground of any relevant point of fact or of law other than on the classification of any goods under the Customs Tariff set out in the First Schedule to the Import Duties Act which shall be determined in accordance with the provisions of the said Act as if the question related to duty chargeable under that Act: Provided that any appeal under this article shall be made in such form and manner as may prescribed.

(3) Any of the parties to an appeal to the Tribunal who feels aggrieved by a decision of that Tribunal on a point of law may appeal against that decision to the Court of Appeal by means of an application to be filed within thirty days from the date on which the decision appealed from is notified to him.

(4) Where it results from a decision given on an appeal made in accordance with this Act that any amount of tax paid by a person was not due, the Director shall refund such amount to that person within thirty days from the date such decision becomes res judicata.