Section 269: Right of appeal

1 Any person directly affected by a decision or alleged omission of the Service shall, on application, be given the reasons in writing for such decision or omission within a reasonable period of time.

2 A person shall have the right to appeal against any decision or alleged omission by the Service relating to the -
a classification, valuation or determination of the origin of goods; or
b application of other customs and excise laws which affects him directly and individually.

3 An appeal shall be -
a lodged in writing and shall state the grounds upon which it is being made;
b accompanied by supporting evidence; and
c lodged not later than 30 days after the date of the decision or omission in question.

4 In addition to the provision of subsection (3), an additional time may be permitted for the submission of evidence not reasonably available at the time the appeal is lodged.