Section 271: Suspension of the implementation of a decision in dispute

1 The lodging of an appeal by an appellant shall not constitute a stay of execution or suspension of the implementation of a decision in dispute.

2 Where there is an application for a stay of execution or suspension of implementation of a decision pending appeal, the Service or a court of competent jurisdiction shall suspend implementation of the decision or order the stay of execution in whole or in part pending appeal, where there is a good cause to believe that -
a the disputed decision is inconsistent with existing customs and excise laws; and
b there is a likelihood of irreparable damage to the subject matter of the appeal or the person concerned.

3 When an appeal is allowed, the Service shall execute the decision immediately, except where -
a the Service filed an appeal against the decision;
b there is a further appeal against the decision by any of the parties to the appeal; or
c the parties entered into an agreement with the Service not to execute the decision.