STATUTE LAW REVISION ACT 1981 No. 61, 1981 - SECT 55

STATUTE LAW REVISION ACT 1981 No. 61, 1981 - SECT 55

55. (1) After section 162B of the Principal Act the following section is
inserted: Review of decisions

"162C. (1) An application may be made to the Administrative Appeals Tribunal
for review of -

   (a)  a decision of a Collector under section 5A;

   (b)  a decision of the Collector under section 40;

   (c)  a cancellation by the Minister under section 43;

   (d)  quota orders, and variations of quota orders made by the Minister
        under section 59A or 59B; and

   (e)  a demand made by a Collector under section 60.



"(2) Where a dispute referred to in section 154 has arisen and the owner of
the goods has, in accordance with that section, deposited the amount of duty
demanded by the Collector, an application may be made to the Administrative
Appeals Tribunal for review of the demand made by the Collector for that
amount.



"(3) An application may not be made under sub-section (2) unless the
application is made within a period of 6 months after the making of the
deposit referred to in that sub-section.



"(4) Where the owner of goods has made an application under sub-section (2) -

   (a)  consequences referred to in paragraph 154 (2) shall not ensue and the
        owner of the goods is not entitled to institute against the Collector
        an action referred to in that paragraph; and

   (b)  the proper duty payable in respect of the goods shall be deemed to be
        -

        (i)    the amount determined to be the proper duty by, or ascertained
               to be the proper duty in accordance with -

                (A)  the decision of the Tribunal;

                (B)  an order of a Court on appeal from that decision; or

        (ii)   the amount of the deposit, whichever is the less, and where the
               amount of the deposit exceeds the amount referred to in
               sub-paragraph (i), the excess shall be refunded by the
               Collector to the owner with interest at the rate of 5% per
               annum.



"(5) In this section, 'decision' has the same meaning as in the
Administrative Appeals Tribunal Act 1975.".

(2) The amendment made by sub-section (1) applies in relation to -

   (a)  a decision of a Collector under section 5A of the Excise Act 1901;

   (b)  a decision of the Collector under section 40 of the Excise Act 1901;

   (c)  a cancellation by the Minister under section 43 of the
        Excise Act 1901;

   (d)  quota orders, and varations of quota orders made by the Minister
under sections 59A and 59B of the Excise Act 1901;

   (e)  a demand by a Collector under section 60 of the Excise Act 1901; and

   (f)  a demand by the Collector under section 154 of the Excise Act 1901,
        given, effected or made before or after the commencement of this
        section.