(1) Any person notified of a decision under section 136 (hereinafter in this Part referred to as “the appellant”) may, subject to subsection (2), appeal against that decision to the Commissioners by serving a notice of appeal on the Secretary to the Commissioners and the Comptroller within 30 days of the notification or such longer period as the Commissioners may permit.
(2) An appeal shall not be made under subsection (1), unless the amount notified as the duty due by the decision of the Comptroller is paid.
(3) A notice of appeal under subsection (1) shall be in writing and must state—
(a) the date of the decision of the Comptroller which is appealed against;
(b) the name and address of the person to whom the decision appealed against was sent;
(c) the amount of duty in dispute; and
(d) the grounds for claiming that the amount of duty in dispute is not due and payable.
(4) At least 30 days or such shorter time as the parties may agree before the date fixed for the hearing of an appeal, the Secretary to the Commissioners shall, by notice in writing, advise the Comptroller and the appellant of the time at which, the date on which, and the place where the appeal is set down for hearing.
(5) The hearing of any appeal under subsection (1) shall be in public unless the chairperson presiding at that hearing shall otherwise direct.
(6) At any hearing of appeal under subsection (1)—
(a) the Comptroller and the appellant are entitled to appear in person or by a representative;
(b) the burden of proof on any matter shall lie with the appellant; and
(c) the Comptroller and the appellant shall bear their own costs unless the Commissioners, for special cause, otherwise direct.
(7) On the hearing of an appeal, the Commissioners may increase, decrease or confirm the amount of duty due and shall notify the Comptroller and the appellant of their decision.
(8) Any decision of the Commissioners under this section shall be published, except that where a direction has been given under subsection (5) that the hearing of the appeal shall be in private, such details of the decision shall be omitted as the chairperson considers necessary to preserve the privacy that the private hearing was considered necessary to protect.