162CReview of decisions

162C  Review of decisions  (1) A person who is dissatisfied with a decision that applies to the person may object against the decision, in the manner set out in Part IVC of the Taxation Administration Act 1953, if the decision is one of the following:  (a) a decision of the CEO giving an approval, or refusing to give an approval, under paragraph 58(5)(a);  (b) quota orders, and variations of quota orders made by the CEO under section 59A or 59B;  (c) a demand made by a Collector under section 60, 77AA, 77FH or 77M;  (d) a decision of the Collector under section 61C to refuse to give a permission under that section;  (e) a decision of the Collector under section 61C to impose a condition on a permission given under that section;  (f) a decision of the Collector under subsection 61C(7) to revoke a permission given under that section;  (g) a decision of the CEO to refuse to give an approval under section 77FD or 77FF;  (h) a decision of the CEO to specify conditions in an approval given under section 77FD or 77FF;  (i) a decision of a Collector under section 78 in relation to a remission, refund or rebate of excise duty;  (j) a decision of a Collector under section 79 in relation to a drawback of excise duty;  (k) a decision of the CEO under subsection 80(2) demanding repayment of the whole or a part of a rebate of duty;  (l) a decision of a Collector for the purposes of section 61D; and  (m) a decision of a Collector for the purposes of section 61E; and  (n) the decision of the CEO under section 165A as to the amount of duty shortpaid or overpaid.  (a) a dispute referred to in section 154 has arisen; and  (b) the owner of the goods relating to the dispute has, under that section, deposited the amount of duty demanded by the Collector; a person who is dissatisfied with the Collector’s decision to demand the amount may object against the decision, in the manner set out in Part IVC of the Taxation Administration Act 1953.  (3) A person is not to object under subsection (2) except within a period of 6 months after the making of the deposit referred to in that subsection.  (4) Where the owner of goods has objected under subsection (2):  (a) consequences referred to in paragraph 154(2) shall not ensue and the owner of the goods is not entitled to institute against the Collector an action referred to in that paragraph; and  (b) the proper duty payable in respect of the goods shall be deemed to be:  (i) the amount determined to be the proper duty by, or ascertained to be the proper duty in accordance with:  (A) the decision of the Tribunal;  (B) an order of a Court on appeal from that decision; or  (ii) the amount of the deposit;   whichever is the less, and where the amount of the deposit exceeds the amount referred to in subparagraph (i), the excess shall be refunded by the Collector to the owner with interest at the rate of 5% per annum.  (5) In this section, decision has the same meaning as in the Administrative Review Tribunal Act 2024. Part XV—Regulations and by‑laws