Section 47
of Excise (Amendment) Act 2018
Section 47
Subject to subsection (4), any person aggrieved by any decision of the Director General may apply to the
Director General to review any of his decision within thirty days from the date the person has been notified of such decision provided that no appeal has been made on the same decision to the Tribunal or High Court.
(2)
An application under subsection (1) shall be made in the prescribed form.
(3)
Where an application for review has been made under subsection (1), the Director General shall, where practicable within sixty days from the date of the receipt of such application, carry out the review and notify the decision of the review to the person.
(4)
No review may be made in any matter relating to compound or subsection 67(3).
(5)
Any person aggrieved by any decision of the Director
General under subsection (3) or any other provisions of this Act, except any matter relating to compound or subsection 67(3), may appeal to the Tribunal within thirty days from the date of notification in writing of the decision to the aggrieved person.
(6)
Any excise duty payable under this Act shall be paid on the due date notwithstanding that any review or appeal has been made under this section.
Excise (Amendment)
(7)
All provisions relating to the Customs Appeal Tribunal shall be applicable to this Act.”.