Skip to content

Section 141V

Decision of Tribunal to be final

of Customs Act 1967

ActIn forceProvision 247 of 294
Section 141V
(1)

A decision of the Tribunal shall be—

(a)

final and binding on all parties to the proceedings; and

(b)

deemed to be an order of a Sessions Court and be enforced accordingly by the parties to the proceedings.

(2)

For the purpose of subsection (1)(b), the Secretary shall send a copy of the decision made by the Tribunal to the Sessions Court having jurisdiction in the place to which the decision relates or in the place where the decision was made and the Court shall cause the copy to be recorded.