Section 96
Review and appeal
(2)
An application for review under subsection (1) shall be made in the form and manner as determined by the Director General.
(3)
Where an application for review has been made under subsection (1), the Director General shall make the review and notify the decision of the review to the person, where practicable, within sixty days from the date of the receipt of such application.
(4)
No review may be made in any matter relating to compound.
(5)
Any person aggrieved by any decision of the Director General under subsection (3) or any other provision of this Act, except any matter relating to compound, may appeal to the
Customs Appeal Tribunal in writing within thirty days from the date of notification of the decision to the aggrieved person.
(6)
Any sales tax due and payable under this Act shall be paid notwithstanding any review or appeal has been made under this section.