1986 Ed.]
Import and Export (Registration) Regulations
[CAP. 60
E 11
(2B) A notice of objection under paragraph (2A) shall state precisely the ground of objection and shall be accompanied by all written statements and other documentary evidence relied upon by the objector in support of the objection.
(2C) An objection under paragraph (2A) shall be considered by the Commissioner, who may uphold, cancel or reduce the extra charge or penalty.
(2D) The Commissioner shall notify the objector of the decision under paragraph (2C) within 28 days after the receipt by the Commissioner of the notice of objection under paragraph (2A) and, if an extra charge or penalty which he has paid is cancelled or reduced, the amount of extra charge or penalty cancelled or reduced shall forthwith be repaid by the Commissioner to the objector.
(3) Any person who is dissatisfied with an assessment of the Commissioner or the imposition of a penalty under this regulation may, within 21 days after receipt of the notification under paragraph (1) or paragraph (2D) respecting such assessment or penalty, or within such longer period as the Governor may in any particular case allow, and on payment of the extra charge and of the penalty (if any) in conformity with the demand therefor, appeal by petition to the Governor against such assessment or penalty, and the decision of the Governor thereon shall be final.
(4) On any appeal under paragraph (3) the Governor may uphold, cancel, increase or reduce the assessment appealed against and uphold, cancel, increase or reduce the penalty (if any) appealed against or, where no penalty was imposed by the Commissioner, may, on any appeal under paragraph (3) against an assessment, impose a penalty, but no penalty shall be imposed or increased to an amount exceeding 20 times the extra charge payable in accordance with the decision of the Governor under this paragraph, and, where the extra charge is reduced to the extent that the penalty (if any) exceeds 20 times such extra charge, such penalty, unless further reduced, shall be reduced to an amount equivalent to 20 times such extra charge:
Provided that no penalty upheld, increased, reduced or imposed under this paragraph shall exceed $10,000.
(5) Written notice of the decision of the Governor on any appeal under this regulation shall be given to the petitioner, and where the extra charge assessed by the Commissioner or the penalty (if any) imposed by the Commissioner is cancelled or reduced by the Governor, the extra charge or the penalty, or, as the case may be, the excess of the extra charge or the excess of the penalty paid shall forthwith be repaid to the petitioner.
[Subsidiary]
L.N. 46/84.
L.N. 260/83.