The Customs Appeal Tribunal has wide powers in the hearing of an appeal. Pursuant to Part XIVA of the Customs Act 1967 the Tribunal is empowered to :

  • Procure and receive all such evidence on oath or affirmation, whether written or oral, and examine all such persons as witnesses, as the Tribunal thinks necessary to procure, receive or examine;
  • Require the production before it of books, papers, documents, records and things;
  • Administer such oath, affirmation or statutory declaration as the case may be;
  • Seek and receive such other evidence and make such other inquiries as it thinks fit;
  • Summon the parties to the proceedings or any other person to attend before it to give evidence or to produce any document, records or other thing in his possession or otherwise to assist the Tribunal in its deliberations;
  • Receive expert evidence;
  • Adopt such procedure as it thinks fit and proper;
  • Make orders as to costs; and
  • Generally direct and do all such things as may be necessary or expedient for the expeditious determination of the appeal