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]
(2)  An objection under this section shall be given in writing to the Director-General within 14 days after any determination made under section 22 or 22A or within such further time as the Director-General may allow.
[11/97]
(3)  The Director-General shall consider the objection and inform the importer in writing of his decision.
[11/97]
(4)  Where a proper officer of customs amends his determination of the value of any goods pursuant to this Act otherwise than as a result of an objection received from the importer of the goods, he shall give notice to the importer of the amended determination.
[11/97]
(5)  If any person is dissatisfied with the decision of the Director-General in respect of his objection under subsection (1), he may appeal to the General Division of the High Court against that decision.
[11/97]
[Act 40 of 2019 wef 02/01/2021]
(6)  Every appeal under subsection (5) shall be made by giving notice of appeal within 28 days after the date on which the importer is notified in writing under subsection (3) of the decision or within such further period as the General Division of the High Court may allow.
[11/97]
[Act 40 of 2019 wef 02/01/2021]
(7)  On any appeal under subsection (5), the General Division of the High Court may confirm, vary or set aside the decision of the Director-General and make such further or other order on such appeal, whether as to costs or otherwise, as the General Division of the High Court may think fit.
[11/97]
[Act 40 of 2019 wef 02/01/2021]
(8)  Notwithstanding anything to the contrary in this section, where, in the course of determining any appeal, it becomes necessary to delay the final determination of the appeal, the importer shall be given delivery of his goods from customs control subject to the Director-General receiving such security as he thinks sufficient to cover the full amount of customs duty or excise duty on the goods.
[11/97; 33/2000]