Section 288
SEC. 288. The evidence taken before either the collector of customs or the Insular Collector may if competent, be used before said court, and said court may receive further evidence pertinent to the issue. The court may make general rules governing proceedings before it. Costs may be allowed to the Government or to the adverse party, in the discretion of the court, but such costs shall not exceed those allowed to parties in actions pending in the Supreme Court for the Philippine Islands, as established by the Code of Procedure in Civil Actions and Special Proceedings. The court shall have the power to determine all questions arising in the appeal, including the question as to whether any duty, exaction, imposition, or fee can lawfully be imposed. The remedy by appeal to the Court of Customs Appeals is exclusive of all other remedies upon all questions arising relating to the customs duties, or the administration thereof, under this Act. No right of action shall exist on the part of the owner, importer, exporter, or consignee to recover hack any duties, fees, exactions, of fines by him or them paid, except by means of appeal in accordance with the provisions of this Act. No appeal shall be to any tribunal from the judgment of the Court of Customs Appeals, nor shall any tribunal have the right to review its decisions or proceedings in any form.