45. (1) Any person who has paid or is liable to pay import duty or export duty or who has complied with or is required to comply with a decision notified in writing and is, or was, required to pay an amount of such duty or is otherwise bound by such decision, may appeal to the Commissioners against the liability or the decision or the amount of such duty or the implementation of the decision.

(2) Any person who has claimed and has either been refused or has received a remission or repayment of import duty or export duty may appeal to the Commissioners against the decision concerned in respect of the refusal of, or the amount of such repayment, or the refusal of or the extent of such remission.

(3) Any person who has requested the Commissioners to give a decision relating to the application of the Customs Acts and who has not obtained, in accordance with the provisions of those Acts, a ruling on that request, may appeal to the Commissioners.

(4) An appeal under this section shall be by notice in writing and shall—

(a) specify in detail the grounds of the appeal, and

(b) be lodged with the Commissioners within 30 days from the date of—

(i) the payment by the person of an amount of the import duty or export duty concerned,

(ii) the notification of the person by the Commissioners of a decision in accordance with F12[Article 22(3) of the Customs Code Regulation],

(iii) the person being called upon by the Commissioners to pay an amount of import duty or export duty or to comply with a decision,

(iv) the remission or repayment of an amount of import duty or export duty,

(v) the notification of the person by the Commissioners of a refusal of remission or repayment by them of import duty or export duty,

F13[(vi) where an application for a decision under Article 22 of the Customs Code Regulation has been made and no decision has been taken within the time period for the taking of a decision under Article 22(3) of the Customs Code Regulation, the expiry of that period,]

or within such longer period as the Commissioners may allow.