(1)
This section applies if an applicant is dissatisfied with—
a Customs ruling given under this subpart; or
a decision under this subpart to—
decline to make a Customs ruling; or
amend a Customs ruling.
(2)
The applicant may, within 20 working days after the date on which notice of the ruling or decision is given, appeal to a Customs Appeal Authority against that ruling or decision.
Compare: 1996 No 27 s 126