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Chapter: | 109
![]() | Title: | DUTIABLE COMMODITIES ORDINANCE | Gazette Number: | |
| Section: | 26B | Heading: | Administrative Appeals Board to assess duty | Version Date: | 30/06/1997 |
(1) The Administrative Appeals Board shall assess the duty payable if an aggrieved party appeals and the Board finds that duty (other than duty assessed by the Commissioner) is payable.
(2) An assessment of duty by the Administrative Appeals Board is treated as if it is an assessment of duty by the Commissioner except that an aggrieved party may not appeal further to the Administrative Appeals Board.