Document ID: chunk:federal_register_of_legislation:C2004A02439:body:0:p16
Version: federal_register_of_legislation:C2004A02439
Segment Type: other
Provision Reference: 
Character Range: 38638–41289

by sub-section (1) applies in relation to—
     (a) a decision of the Collector under section 20 of the Distillation Act 1901 given before or after the commencement of this section;
     (b) a decision of the Collector under section 22 or 23 of the Distillation Act 1901 given after the commencement of this section; and
     (c) a cancellation of a licence by the Minister under section 24 of the Distillation Act 1901 effected before or after the commencement of this section.

PART XII—AMENDMENT OF THE EXCISE ACT 1901

Principal Act
54. The Excise Act 190111 is in this Part referred to as the Principal Act.

55. (1) After section 162b of the Principal Act the following section is inserted:

Review of decisions
"162c. (1) An application may be made to the Administrative Appeals Tribunal for review of—
     (a) a decision of a Collector under section 5a;
     (b) a decision of the Collector under section 40;
     (c) a cancellation by the Minister under section 43;
     (d) quota orders, and variations of quota orders made by the Minister under section 59a or 59b; and
     (e) a demand made by a Collector under section 60.
"(2) Where a dispute referred to in section 154 has arisen and the owner of the goods has, in accordance with that section, deposited the amount of duty demanded by the Collector, an application may be made to the Administrative Appeals Tribunal for review of the demand made by the Collector for that amount.
"(3) An application may not be made under sub-section (2) unless the application is made within a period of 6 months after the making of the deposit referred to in that sub-section.
"(4) Where the owner of goods has made an application under sub-section (2)—
(a) consequences referred to in paragraph 154 (2) shall not ensue and the owner of the goods is not entitled to institute against the Collector an action referred to in that paragraph; and
      (b) the proper duty payable in respect of the goods shall be deemed to be—
         (i) the amount determined to be the proper duty by, or ascertained to be the proper duty in accordance with—
            (a) the decision of the Tribunal;
            (b) an order of a Court on appeal from that decision; or
         (ii) the amount of the deposit,
     whichever is the less, and where the amount of the deposit exceeds the amount referred to in sub-paragraph (i), the excess shall be refunded by the Collector to the owner with interest at the rate of 5% per annum.
"(5) In this section, 'decision' has the same meaning as in the Administrative Appeals Tribunal Act 1975.".
(2) The amendment made by sub-section (1) applies in relation to—
     (a)