Document ID: chunk:federal_register_of_legislation:C2025C00155:section:273ga:p4
Version: federal_register_of_legislation:C2025C00155
Segment Type: section
Provision Reference: s 273GA (pt 4/4)
Character Range: 2095334–2096704

a review by the Tribunal.
 (5) An application may not be made to the Tribunal under subsection (2) unless the application is made within the time specified in paragraph 167(4)(a) or (b), whichever is appropriate.
 (6) Where the owner of goods has made an application to the Tribunal under subsection (2), he or she is not entitled to bring an action under subsection 167(2).
 (6A) An application may not be made to the Tribunal in respect of a decision under section 269SH on a reconsideration of a decision of the Comptroller‑General of Customs under subsection 269P(1), 269Q(1) or 269SC(1) or (4) unless the person who makes the application to the Tribunal is:
 (a) an affected person within the meaning of section 269SH; and
 (b) is adversely affected by the decision on the reconsideration.
 (7) Where, on an application made under subsection (2), the Tribunal has made a decision reviewing a demand made by the Collector, the proper duty payable in respect of the goods concerned shall be deemed to be:
 (a) the sum determined to be the proper duty by, or ascertained to be the proper duty in accordance with:
 (i) the decision of the Tribunal; or
 (ii) an order of a court on appeal from that decision; or
 (b) the sum paid under protest;
whichever is the less.
 (8) In this section, decision has the same meaning as in the Administrative Review Tribunal Act 2024.