Customs Act 2015 section 48

Effect of lodgement of appeal on decision to which appeal relates

Section 48 deals with what happens to a customs decision when an appeal is lodged against it, including when the decision may be suspended and when appeals are blocked by criminal proceedings.

• Lodging an appeal does not automatically suspend the customs decision being appealed — the decision remains in force while the appeal is being heard
• The Revenue Commissioners must suspend a decision if they reasonably believe it is inconsistent with the Customs Acts or if enforcing it would cause irreparable loss to the person concerned
• Where a suspended decision involves import or export duties, the person must normally provide a security (as defined in the Customs Code), unless doing so would cause them serious financial hardship
• No appeal may be lodged where the customs duty liability or compliance with the decision is the subject of actual or pending criminal proceedings, until those proceedings are resolved or a decision is taken not to prosecute