| Objection and appeal on valuation |
| Objection and appeal on valuation |
| 22B.—(1) If any person disagrees with any determination by the proper officer of customs of the value of any goods under section 22 or 22A, he may object to that value by making an application to the Director-General, stating the grounds of his objection and the amount that he considers should be the value of the goods. [11/97]
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