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Chapter-12

Chapter-12

Provisions Relating to Review and Appeal

61. Provisions relating to valuation review committee :

(1) A person who is not satisfied with any decision or order made by the Customs Officer pursuant to Section 13 may, for the review of such decision or order, file an application, as prescribed, to the valuation review committee formed
pursuant to Sub-section (2) no later than fifteen days after the date of such decision or order.
(2) For the purpose of Sub-section (1), the Government of Nepal shall form the following valuation review committee:
(a) At least Gazetted First Class officer of the Civil Service who has knowledge and experience in the field of revenue administration -Chairperson
(b) A person who is incumbent in the office of at least Gazetted Second Class and has
gained at least three years of experience in the Gazetted post on customs -Member administration or who has retired from the post of that Class and has gained the said experience
(c) A person who is incumbent in the office of at least Gazetted Second Class and has gained at least three years of experience in the Gazetted post on international trade -Member
(3) The term of the chairperson and members of the Valuation Review Committee referred to in Sub-section (2) shall be of three years.
(4) Notwithstanding anything contained in Sub-section (3), the Government of Nepal may, by providing an opportunity for defense, remove, at any time, the chairperson or any member of the Valuation Review Committee from the office on grounds of his or her incompetence or misbehavior or failure to discharge the duties of his or her office honestly.
(5) The Valuation Review Committee shall, while making review pursuant to this Section, inquire into whether the customs valuation determined by the Customs Officer pursuant to Section 13 is accurate or not and may approve or void the valuation determined by the Customs Officer or make valuation of such goods pursuant to this Act. The Valuation Review Committee shall also assign clear reasons and bases while so approving, voiding valuation or making valuation.
(6) The other functions, duties, powers and procedures of the Valuation Review Committee formed pursuant to Sub-section (2) and the remuneration and terms and conditions of service of the chairperson and member of that committee shall be as prescribed.
(7) A person who files an application pursuant to Sub-section (1) shall, prior to making such application, furnish with the Customs Officer a deposit of the duty chargeable according to the valuation determined by the Customs Officer pursuant to Section 13.

62. Appeal :

(1) A person who is not satisfied with the customs duty determined by the Customs Officer or other employee under this Act or with any order or punishment or decision issued or made by the Customs Officer, except any decision or order referred to in Section 13, or with any decision made by the Valuation Review Committee formed pursuant to Section 61 may make an appeal to the Revenue Tribunal within thirty five days after the date of the determination of such customs duty or the imposition of punishment or the making of decision.
(2) A person who files an appeal pursuant to Sub-section (1) may make such appeal by making payment of or furnishing a deposit of the duty and amount of fine and penalty chargeable pursuant to that decision or order against which such appeal is to be made, to or with the concerned Customs Office.
(3) A person who files an appeal pursuant to Sub-section (1) shall give a copy of such appeal to the concerned Customs Office no later than seven days after the filing of such appeal.
(4) In the event of not being satisfied with any decision made by the valuation review committee formed pursuant to Section 61, the Customs Officer may file an appeal to the Revenue Tribunal no later than thirty five days after the making of such decision

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