Cap. 37 · Customs Ordinance (Cap. 37)
Cap. 37 Art. 73proce- Special dures when goods are seized.
PART XII
(1) Any person may file an appeal before the Administrative
Review Tribunal in cases referred to in article 72 and related to, as a consequence of, or incidental to the seizure of any goods in accordance with the provisions of this Ordinance.
(2) The application shall, under pain of nullity, state clearly and concisely the nature of the contestation, the facts out of which the contestation arises, the reasons on the basis of which such contestation should be upheld, and the claim for the release of the seized goods.
(3) The applicant shall attach to the application all such documents in support of his claim and shall specify in his application the list of witnesses that he intends to produce stating in respect of each, the proof which he intends to produce in front of the Tribunal.
(4) The date of the first hearing shall not be later than thirty
(30) days from the date on which the application was filed.
(5) The application and the notice of the date appointed for hearing shall be served on the Commissioner without delay and the said Commissioner shall file his reply thereto within twenty (20) days following the date of service of the application.
(6) The Commissioner shall, in his reply, state clearly and concisely whether he agrees with the facts established in the application and the reasons on the basis of which he objects to the claim. He shall also indicate in his reply the list of the witnesses to be heard before the Administrative Review Tribunal and shall attach thereto all the documents in support thereof.
(7) On the day appointed for the hearing of the application, the Administrative Review Tribunal shall consider the points of fact and law that may be determined only from the application, the reply, the documents filed by either of the parties, or from the evidence specified by either of the parties in the application or reply, as the case may be, or from the oral pleadings of either of the parties.
(8) The Administrative Review Tribunal shall hear the application expeditiously.
(9) Saving the preceding provisions of this article, the provisions of the Code of Organization and Civil Procedure shall apply in relation to any such application or reply.
Änderungsgeschichte
- Amended by III.2026.11