Customs and Excise Act 2018

If you need more information about this Act, please contact the administering agency: New Zealand Customs Service
291 Administrative review of, or appeal against, decision to issue penalty notice

(1)

This section applies if a person to whom a penalty notice has been issued under section 285(1) is dissatisfied with any of the following decisions:

(a)

the decision to issue the penalty notice:

(b)

the decision as to the amount of the penalty.

(2)

The person may, within 20 working days after the date on which the penalty notice is issued, do 1 (but not both) of the following:

(a)

apply for an administrative review of the decision:

(b)

appeal to a Customs Appeal Authority against the decision.

Compare: 1996 No 27 ss 128A(3)(b), 128D