s 47 Appeal from decision of Director General
Where it is provided in this Act that the decision on any matter rests with the Director General, any person aggrieved by such decision may, within thirty days of being notified of the decision, appeal therefrom to the Minister whose decision on the matter shall be final. Appeal on valuation of imported goods 47 A. (1) Notwithstanding section 47, any person aggrieved by the decision of the Director General on the valuation of imported goods may appeal to the court. (2) On an appeal under subsection (1), the court may— (a) dismiss the appeal; (b) substitute for the amount decided upon by the Director General another amount; or (c) make such other decision as the court deems fit.