S.L. 337.47 Art. 7

(1) Any person that feels aggrieved by the

Commissioner’s action taken by virtue of these regulations, except the action taken in accordance with regulation 5, shall have the right to oppose that action by presenting an application before the Administrative Review Tribunal within thirty (30) days from the date that he receives notice on the action taken by the Commissioner, and in the absence of proceedings before the aforementioned Tribunal, the claim on the objects seized shall be deemed to be abandoned.

(2) An application made by virtue of sub-regulation (1) shall be served on the Commissioner within two (2) days of filing, and the cause shall be appointed for hearing with urgency.

(3) The Tribunal shall only hear claims regarding the enforcement measures under these regulations and shall not decide any other claim relating to whether the amount of duty or taxes is due or relating to the quantum of the amount.

(4) The provisions of articles 792, 793 and 794 of the Code of Organization and Civil Procedure shall apply to mutatis mutandis the proceedings under this regulation.