9.
| (1) Any person who is aggrieved by the decision of the Director-General or an authorised officer under subsection (2) of section 4, may within seventy-two hours of the communication of such decision to him. appeal in writing against such decision to the Secretary giving grounds for such appeal. |
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| (2) The appeal shall be accompanied by a monetary deposit of such sum as may be specified by the Secretary in the form of a bank draft or money order in favour of the Director-General. The deposit shall be refunded only if the appeal overrules the decision of the Director-General or authorised officer as the case may be. |
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| (3) The Appeals Panel established under section 8, shall be appointed within two days and shall deliver its decision within seven days alter the receipt of the appeal by the Secretary. The decision of the Appeal Panel shall be final and conclusive and shall be communicated immediately by the Secretary to she appellant and the Director-General or the authorised officer, |
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| (4) The members of the Appeals Panel may be paid such remuneration as the Minister may determine in consultation with the Minister in charge of the subject of Finance. |
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Sri Lanka Consolidated Acts