The Customs Appeal Authority is like a judge that hears and decides appeals. You can appeal to them if you disagree with a decision made by the chief executive about things like taxes or imports. They make decisions based on what the law says, including this Act and other related laws, such as the one found at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM379957.
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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM7039802.
The function of a Customs Appeal Authority is to sit as a judicial authority for hearing and deciding appeals that are authorised by this Act or any other Act against assessments, decisions, rulings, determinations, and directions of the chief executive.
