Section 141T
Decision of the Tribunal
The Tribunal shall make its decision without delay and where practicable, within sixty days from the first day the hearing before the Tribunal commences.
Customs 175
(2)
The Tribunal shall have the power—
(a)
to affirm the decision of the Director General;
(b)
to vary the decision of the Director General; or
(c)
to set aside the decision of the Director General and substitute it with a new decision.
(3)
The Tribunal shall give its reason for its decision in any appeal heard before it.
Provisions relating to costs and expenses
141TA. The Tribunal may make an award as to costs and expenses as may be prescribed and may determine to what extent the costs and expenses are to be paid—
(a)
by the appellant, if the Tribunal is satisfied that the appellant had conducted his case in a frivolous or vexatious manner; or
(b)
by any party to the appeal, if the Tribunal is satisfied that in all circumstances of the case it would be unjust and inequitable not to award the costs and expenses.