1986 Ed.] Industrial Training (Clothing Industry)
JCAP. 318
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(2) An appeal under subsection (1) shall be lodged within 30 days after the receipt of the notification under section 28(4) by the objector.
(3) An appeal under this section shall not be heard unless the appellant has paid the amount of the levy or surcharge which is the subject-matter of the appeal.
(4) On hearing any appeal under this section the District Court may-
(a) uphold, cancel or reduce the levy or surcharge;
(b) if it cancels or reduces a levy or surcharge, order the repayment of the amount of levy or surcharge cancelled or reduced, with interest from the date of payment to the Commissioner at such rate as the court may determine or without interest; and (Amended, L.N.294/82)
(c) make such order as it thinks fit as to the payment of the costs of the hearing.
(5) The Chief Justice may make rules of court for the purposes of this section.
PART VI
MISCELLANEOUS
30. (1) Every person who is concerned (whether as manufacturer or exporter, or in any other capacity) with the manufacture or export of clothing items shall-
(a) provide the Commissioner, or an authorized officer, within such time and in such form as the Commissioner or such officer may specify, with such information relating to the manufacture or export of clothing items, or the name and address of the person for or by whom the clothing items are manufactured or exported, as the Commissioner or such officer may require;
(b) on being so required by the Commissioner or such officer produce or cause to be produced any documents or records in his possession relating to the manufacture or export of clothing items for inspection by the Commissioner or such officer and permit the Commissioner or such officer to take copies or make extracts from them or to remove them from his possession for a reasonable period. (Amended, L.N.294/82)
(2) Subject to subsection (3), no person shall disclose otherwise than to the Commissioner, or to a public officer employed by the Customs and Excise Department in his official capacity, any information provided or obtained under subsection (1) (including information obtained from documents or records) without the consent of the person who provided it or from whom it was obtained. (Amended, L.N.294/82)
Furnishing of information and production of documents.