278Relevant person for an assessment of goods

278  Relevant person for an assessment of goods   The relevant person for an assessment of goods under this Part is as follows:  (a) for an assessment of goods in relation to which an application has been made under this Act—the applicant;  (b) for an assessment of goods in relation to which a government certificate has been issued—the holder of the government certificate;  (c) for an assessment of goods for which an export permit has been issued—the holder of the export permit;  (d) for an assessment of goods in relation to which a notice of intention to export has been given—the person who gave the notice;  (e) for an assessment of goods in any other circumstances prescribed by the rules—the person prescribed by the rules.