(1) Subject to subsection (2), where a decision of the Commissioners, the High Court or the Court of Appeal on an appeal under this Part is—
(a) that the amount of duty due should be increased, the appellant shall pay the amount of the increase to the Comptroller; and
(b) that the amount of duty should be decreased, the Comptroller shall pay the amount of the decrease to the appellant,
within 30 days of the decision.
(2) Where the decision referred to in subsection (1) is that of the Commissioners or the High Court, no amount is payable if, within the 30 day time limit provided by that subsection, an appeal against that decision is lodged with the High Court or the Court of Appeal, as the case may be.