Notices
273GAA Notices
Where a Collector makes:
a decision under section 95 refusing to cancel a valuation of warehoused goods and to revalue the goods; or
a decision under subsection 97(1) refusing to grant permission to the owner of warehoused goods;
the Collector shall cause to be served, either personally or by post, on the owner of the goods, a notice in writing setting out the decision.
Where the Comptroller‑General of Customs makes a decision under section 118 not to grant a Certificate of Clearance, he or she shall cause to be served, either personally or by post, on the applicant for the Certificate, a notice in writing setting out the decision.
Where a Collector makes a decision under section 126 refusing to allow the export of goods by a person, he or she shall cause to be served, either personally or by post, a notice in writing setting out the decision on the person.
A reference in this section to a notice in writing setting out the decision of a person is a reference to a notice in writing setting out the decision and the person’s findings on material questions of fact, referring to the evidence or other material on which those findings were based and giving the reasons for the decision.
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