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When we receive your Notice of Appeal form, we’ll check it to make sure it includes the required information then send a copy of it to Customs.
Before the hearing
Customs will prepare a report about your matter. They’ll send you a copy of their report before the hearing begins. You can respond to their report.
We’ll send you a notice of hearing at least 15 days before your hearing begins.
The hearing
If both parties agree, the hearing can be ‘on the papers’. This means the Authority will make a decision based on the written submissions of the parties and you and the other party don’t need to attend a formal hearing.
If you do have to attend a formal hearing, we’ll tell you the date and time.
The Authority will send you a written copy of its decision.
Appealing the Authority’s decision
You must ask the Authority’s permission first if you want to appeal its decision to the High Court. If granted permission, you may only appeal the decision on a question of law – that is, if you think the Authority got the law wrong when it made its decision.
You should seek legal advice before appealing to the High Court.