44. In this Part—

F10[‘Appeal Commissioner’ has the meaning given to it by section 2 of the Finance (Tax Appeals) Act 2015;]

“appellant” means a person who appeals to the Commissioners or to the Appeal Commissioners, as the case may be, under section 45 or 47;

“decision” means any official act of the Commissioners or an officer of the Commissioners, being an act having legal effect on one or more specific or identifiable persons, relating to or under the Customs Acts, including a ruling on a particular case or a binding information within the meaning of F11[Article 33 of the Customs Code Regulation], but excluding a determination by the Commissioners under section 46.