48. (1) The lodgement of a notice of appeal under section 45 or 47 shall not, pending the determination of the appeal by the Commissioners or, as the case may be, the Appeal Commissioners, cause the implementation of the decision to which the appeal relates to be suspended.

(2) The Commissioners shall, however, suspend the implementation of such a decision in whole or in part where they have reasonable grounds to believe that the decision is inconsistent with the Customs Acts or that irreparable loss would be likely to be caused to the person concerned by the implementation of such a decision.

(3) Where the decision concerned causes import duties or export duties to be charged, the suspension of implementation of the decision shall be subject to the existence or provision, within the meaning of the Customs Code, of a security unless that security requirement would be likely, owing to the debtor’s circumstances, to cause serious financial difficulties to him or her.

(4) Where liability to import duty or export duty or compliance with a decision is the subject of criminal proceedings or a decision is pending on whether to initiate criminal proceedings in respect of such liability or compliance, then an appeal may not be brought under section 45 or 47 against such liability or compliance or the amount of such import duty or export duty or any repayment or remission connected with or sought in respect of such liability until any such criminal proceedings are determined or a decision is duly taken not to initiate criminal proceedings.