Customs Act 2015


Determination of appeal

46. (1) An appeal shall be determined by the Commissioners and any such determination shall, subject to subsection (5), be made within 30 days from the lodgement of the notice of appeal, unless there are reasonable grounds to extend that period, in which case the Commissioners shall so inform the appellant before the expiry of the period, stating the reasons for extending it and indicating the further reasonable period of time which they consider necessary for the determination of the appeal.

(2) The Commissioners may designate one or more of their officers (“designated officers”) to perform the functions of the Commissioners under this section, but only one such officer shall determine any particular appeal.

(3) A designated officer shall not determine an appeal against a decision made by that officer.

(4) The Commissioners shall notify the appellant by notice in writing of their determination of an appeal and the reasons for their determination.

(5) Where a notice of appeal has been lodged with the Commissioners but the appeal has not been determined within the period referred to in subsection (1), there shall be deemed to have been a determination by the Commissioners on the last day of the said period that the appeal was not upheld, but such deeming shall cease to have effect if a determination is subsequently made by the Commissioners before a determination is made by the Appeal Commissioners under F14[section 949AJ of the Taxes Consolidation Act 1997] in respect of the matter concerned.




Substituted (21.03.2016) by Finance (Tax Appeals) Act 2015 (59/2015), s. 42 and sch. 2 part 6 para. 6(b), S.I. No. 110 of 2016.