Customs (Valuation of Imported Goods) Rules, 2001 · s 27

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s 27

(1)

The Minister may confirm, set aside or modify the decision against which the appeal is made.

(2)

The decision of the Minister shall be communicated to the Controller, who shall forthwith inform the appellant in writing of that decision and the reasons for it.

(3)

Any further right of appeal, without penalty, to any judicial authority to which the importer or any other person liable for the payment of the duty is entitled may be exercised by him and this right shall be explained to him by the

Controller.

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