Cap. 364 Art. 58Appeals to the Tribunal.

(1) Any person who feels aggrieved by an assessment, and has not agreed with the Commissioner on the amount of duty payable as provided in article 56(1), may enter an appeal to the

Tribunal within thirty days from the date of the service upon him of a notice of the refusal of the Commissioner to amend the assessment as desired.

(2) Every person appealing shall appear before the Tribunal either in person or by an agent.

(3) The onus of proving that the assessment complained of is excessive shall be on the appellant.

(4) Subject to the provisions of sub-article (3), the Tribunal shall confirm, reduce, increase or annul the assessment or make such order thereon as it may deem appropriate, but any such reduction or increase may refer only to those heads of the Commissioner’s decision against which an appeal is entered:

Provided that in the case of a declaration that is required to be made in terms of article 33 or of a notice that is required to be made in terms of article 45, the Tribunal shall summarily reject any appeal before it and confirm the assessment complained of, unless evidence is brought before it that such declaration or prima facie notice, as the case may be, has been made by the date on which the appeal was entered.

(5) An appeal to the Tribunal shall not be withdrawn or discontinued except with the consent of the Commissioner.

(6) The Tribunal may order the correction of any arithmetical error incurred in any of its decisions on an application filed by either party within ten days from the service upon him of such decision and served on the other party.