Section 270: Presumption of correctness

The right of appeal shall be exercised in accordance with the four stages -
a an application shall first be lodged with the Service command responsible for the decision or omission, which shall give its decision on the application in writing within 21 working days and where the customs office, dismisses the application, it shall furnish to the applicant the reason for the dismissal;
b where the applicant is dissatisfied with the decision of the Service referred to in paragraph (a), an appeal may be lodged by the applicant to the Comptroller-General within 30 days of decision complained of;
c where the applicant is dissatisfied with the decision of the Service referred to in paragraph (b), the applicant may request the escalation to the World Customs Organisation (WCO); and
d where the appellant is dissatisfied with the decision of the Comptroller- General, a further appeal may be lodged with a court of competent jurisdiction.