Why must an appellant pay all taxes / duties including penalties before an appeal can be heard?

 

Regulation 4 of the Customs (Appeal Tribunal) Regulations 2007 stipulates that all duties/taxes and penalties payable must be paid before an appeal can be heard. However, appellants are advised to file in their appeal quickly so as to comply with the 30 days period. The Tribunal will only fix a hearing date after Regulation 4 has been complied with.