(1)Where the Commissioners—
(a)are required in accordance with section 33 to review a decision, or
(b)agree to do so on such a request as is mentioned in section 34(4),
an appeal lies to an appeal tribunal against any decision by the Commissioners on the review (including any confirmation under section 35(4)).
(2)An appeal lies under this section only if the appellant is one of the following persons—
(a)the person who required the review in question,
(b)where the person who required the review in question did so as representative of another person, that other person, or
(c)a representative of a person falling within paragraph (a) or (b).
(3)The powers of an appeal tribunal on an appeal under this section include—
(a)power to quash or vary a decision; and
(b)power to substitute the tribunal’s own decision for any decision so quashed.
(4)On an appeal under this section—
(a)the burden of proof as to the matters mentioned in section 25(1) or 26(1) lies on the Commissioners; but
(b)it is otherwise for the appellant to show that the grounds on which any such appeal is brought have been established.
(1)Sections 85 and 87 of the Value Added Tax Act 1994 (c. 23) (settling of appeals by agreement and enforcement of decisions of tribunal) have effect as if—
(a)any reference to section 83 of that Act included a reference to section 36 above, and
(b)any reference to VAT included a reference to any relevant tax or duty.
(2)The provision that may be made by rules under paragraph 9 of Schedule 12 to the Value Added Tax Act 1994 (rules of procedure for tribunals) includes provision for costs awarded against an appellant on an appeal by virtue of this Part to be recoverable as if the amount awarded were an amount of customs duty which the appellant is required to pay.