Customs and Excise Duty (Assessment of Liability) (Hansard, 28 January 1958)

§ 41. Mr. D. Price
asked the Chancellor of the Exchequer whether, in pursuance of the recommendation of the Franks Report, he will so amend his regulations as to allow persons to require of Her Majesty's Customs and Excise independent technical valuation in Customs and Excise assessment of liability for duty where the object imported is not new and therefore its exact value is disputable.

Mr. Amory
No. There is already recourse to independent technical valuation where necessary.

§ 42. Mr. D. Price
asked the Chancellor of the Exchequer whether, in pursuance of the recommendation of the Franks Report, he will consider setting up machinery for appeals from the decisions of individual Customs officers which at present are summary and, within the general framework of the regulations of Her Majesty's Customs and Excise, arbitrary.

Mr. Amory
No. Decisions by individual Customs officers can be contested and made the subject of appeal to the Commissioners of Customs and Excise, from whose decision there is recourse to the courts. If my hon. Friend has any particular case in mind and will let me have details, I will look into it.