Section 112 novem.95 In addition to vacating office at the expiration of term, a qualified member appointed by the Director-General vacates office upon:
(3) being a bankrupt;
(4) being an incompetent or quasi-incompetent person;
(5) having been dismissed by the Director-General owing to incompetence in the performance of duty or serious misbehaviour;
(6) having been sentenced by a final judgment to a term of imprisonment, except for an offence committed through negligence or a petty offence.
In the case where a member vacates office before the expiration of term, the Director-General shall appoint another person to replace such member and the replacing member shall hold office for the remaining term of the member he replaces.
Section 112 decem.96 At a meeting of the Appeal Commission, the presence of not less than one-half of the total number of the members is required to constitute a quorum.
If the Chairman of the Appeal Commission is not present at the meeting or is unable to perform the duties, one member shall be elected to preside over the meeting.
A decision shall be by a majority of votes. One member shall have one vote. In the case of an equality of votes, the person presiding over the meeting shall have an additional vote as casting vote.
Section 112 undecim.97 Any member who has an interest in the matter then being decided, shall not attend a meeting or cast a vote in respect of such matter.
Section 112 duodecim.98 For the purpose of an appeal adjudication, the Appeal Commission or a competent official shall have the power to issue a summons requiring an appellant or any person concerned to give an oral statement, or to submit accounts, documents, evidence or data in any form or any other thing concerned with the appealed case, within a period of time of not less than fifteen days as from the date the warrant was sent.
If an appellant does not comply with a summons under paragraph one or does not appear for an oral inquiry without reasonable grounds, the Appeal Commission shall dismiss such appeal.
Section 112 tredecim.99 The Appeal Commission shall have the power to appoint a sub-committee to perform any entrusted duty and report to the Appeal Commission.
The provisions of section 112 decem and section 112 undecim, shall apply mutatis mutandis to the meeting of a sub-committee appointed by the Appeal Commission.
Section 112 quattuordecim.100 The members of the Appeal Commission and the members of the sub-committee appointed by the Appeal Commission shall be competent officials under the Penal Code.
Section 112 quindecim.101 The decision of the Appeal Commission shall be final. In the case where a decision is subsequently amended, the amended decision shall not have retroactive effect except in the case of a final judgment resulting in amendments to the Appeal Commission’s decision where an authorized competent official shall execute the judgment where related to retroactive punishment only with the parties to the case.
Section 112 sedecim.102 In the case where additional duty or cash security for duty paid is insufficient, an appeal under section 112 sex does not have reasons for the postpone of payment of duty assessed by a competent official unless the appellant obtains the approval of the Director-General or a person authorized by the Director-General to await for a decision on the appeal or a judgment in which case payment shall be made within thirty days as from the date of receipt of the decision on appeal or from the date of notice of the final judgment, as the case may be.
In the case where there is an appeal decision to pay additional duty, the appellant shall pay within the same period of time prescribed in paragraph one.
Section 112 septendecim.103 The appeal decision of the Appeal Commission shall be in writing and sent to the appellant.
Section 112 duodeviginti.104 The appellant has the right to appeal the decision of the Appeal Commission by filing a case at a Court within thirty days as from the date of receipt of the appeal decision with the exception of the case where the Appeal Commission dismissed the appeal pursuant to section 112 duodecim.
Section 112 undeviginti.105 Any person who does not comply with the summons of the Appeal Commission or a competent official under section 112 duodecim shall be liable to imprisonment for a term of not exceeding six months or to a fine of not exceeding fifty thousand Baht, or to both.
Section 113. All shipment entries, accounts, account books, records, or documents of any description shall be made and kept in the Thai or English language. No shipment entry, account, or other record made as required by this Act shall be deemed to be valid unless made in strict accordance with the provisions of this Act. When a classification and denomination of quantity of goods is required, such classification and denomination shall be made in strict accordance with the official import and export accounts. The price of each separate category and the total price balance in the shipment entry shall be indicated in Thai currency. The number of packages in all original shipment entries shall be in words whereas in duplicates they may be shown in figures. No shipment entry shall be accepted unless it bears the full particulars required by the form prescribed by the law together with the prescribed declaration of the importer or agent.
Section 113 bis.106 An importer, exporter, agent of a vessel, agent of such person or a relevant person as specified by the Director-General shall have the duty to keep and maintain the accounts, documents, evidences and data in any form used by such persons in connection with any articles passing or having passed through the customs at a place of business or other places as specified by the Director-General for a period of time of not less than five years as from the date the goods were imported or exported.
                  
106. As added by section 9 of the Customs Act (No. 17), B.E. 2543 (2000).