Appeals on Customs Penalties
- Section 229(4) of EACCMA, 2004 requires
- that the Commissioner communicates to the appellant his/her decision within thirty days from the receipt of the application.
- In case the Commissioner does not make the communication within the stipulated time period, he/she shall be deemed to have made a decision to allow the application.
- The owner of goods can request to “pay and protest” or lodge a security, in order for the Commissioner to release the goods pending determination of his/her application.
- Section 230 of EACCMA, 2004 also provides that
- a person dissatisfied with the decision of the Commissioner may appeal to a tax appeals tribunal.
- Such an appeal should be lodged within forty-five days after being served with the Commissioner’s decision.
- An application for review or an appeal can be effected by an importer/exporter or their appointed Customs Agent.
- Section 229(1) of EACCMA, 2004 states that where a person is directly affected by the decision or omission of the Commissioner, or any other officer on matters relating to Customs, he/she shall within thirty days of the date of the decision or omission lodge an application for review of that decision or omission.
- The application should be in writing and should detail the reasons for the review.
Learning Activities
You have been invited by newly registered Clearing and Forwarding companies to give a presentation on “Operating within Regulations”. Based on EACCMA 2004, prepare a presentation addressing:
Required:
- Type of custom offenses and disputes
- Avoiding customs offences and disputes
- Possible resolution mechanisms on disputes.
Assignment
- A proper officer has detected a falsified commercial invoice which understates Customs value by USD 5,000. Which sections of EACCMA, 2004 will the owner of goods be charged?
- List the two conditions that must be met by an importer for the Commissioner of Customs to accept to compound any offence as per Section 219 of the East African Community Customs Management Act (EACCMA) 2004.
- Discuss the dispute resolution mechanisms set up by your country’s Customs Administration.