(1) The Comptroller or the appellant may appeal to the High Court against any decision of the Commissioners which involves a question of law, including a question of mixed fact and law.
(2) The Comptroller or the appellant may appeal to the Court of Appeal against any decision of the High Court, being a decision on an appeal from the Commissioners, which involves a question of law, including a question of mixed fact and law.
(3) On an appeal to the High Court or the Court of Appeal under this section, that court shall have the power to—
(a) increase, decrease or confirm the amount of duty due;
(b) make any such other order as it thinks fit; and
(c) make such order as to costs as it thinks fit.