Part I Customs and Excise
C2C3Chapter II Appeals and Penalties
Pt. 1 Ch. 2 applied (24.11.2003) by The Channel Tunnel (Alcoholic Liquor and Tobacco Products) Order 2003 (S.I. 2003/2758), arts. 1, 4(a)
Customs and excise reviews and appeals
C1I1C4C5C615 Review procedure.
1
Where the Commissioners are required in accordance with this Chapter to review any decision, it shall be their duty to do so and they may, on that review, either—
a
confirm the decision; or
b
withdraw or vary the decision and take such further steps (if any) in consequence of the withdrawal or variation as they may consider appropriate.
2
Where—
a
it is the duty of the Commissioners in pursuance of a requirement by any person under section 14 above to review any decision; and
b
they do not, within the period of forty-five days beginning with the day on which the review was required, give notice to that person of their determination on the review,
they shall be assumed for the purposes of this Chapter to have confirmed the decision.
3
The Commissioners shall not by virtue of any requirement under this Chapter to review a decision have any power, apart from their power in pursuance of section 8(4) above, to mitigate the amount of any penalty imposed under this Chapter.
Pt. 1 Chapter 2 (ss. 7-19) applied (17.3.2000) by S.I. 2000/426, art. 5