Hearing process
Overview of what happens at an appeal hearing of the Customs Appeal Authority.
If you file a notice of appeal with the Customs Appeal Authority your case may be decided 'on the papers' - based only on written submissions from both parties - or at a hearing you have to attend.
Your appeal may be decided 'on the papers' if you, the Customs Service Chief Executive (through their lawyer), and the Appeal Authority agree. This means you will not have to attend a hearing.
If the Appeal Authority thinks an appeal needs to be heard in person, we will tell you the day, time, and place your case is set down for hearing.
Appeals before the Appeal Authority are formal and hearings are open to the public. They are similar to a rehearing in that the Appeal Authority can re-examine all or part of the evidence as if it were being presented for the first time.
Who attends a hearing
Participants at the hearing include you and your lawyer, a Customs Service lawyer and usually the person who issued the decision that you are appealing.
The hearings process
- You or your lawyer will present your case. You can call witnesses and the Customs Service lawyer can ask questions of them, including you if you give evidence.
- The Customs Service lawyer will present the reasons for the Chief Executive's decision, assessment, ruling, determination or direction. They may also present witnesses, whom you may put questions to.
- The Appeal Authority may ask some questions.
- You or your lawyer will have the opportunity to ask questions or discuss anything that has been said.
The decision
The Appeal Authority will announce its decision, and reasons, in writing. You will be sent a copy after the hearing.
Appeals
If you are not satisfied with the decision, you can file an appeal to the High Court if you think the Authority got the law and/or the facts wrong when it made its decision.
