A new member shall be appointed within thirty days after the expiration of another member’s term.
A member of the Committee having completed his term of office may be reappointed for service but not more than two consecutive terms.
Section 112 novem . Apart from leaving office upon completion of the term, a qualified person shall leave office upon:
(3) becoming bankrupt,
(4) becoming incompetent or quasi-incompetent,
(5) dismissal by the Director-General because of gross negligence in the performance of duties or gross misconduct,
(6) having been sentenced by a final judgement to imprisonment, unless it is a sentence for an offence committed out of carelessness or for a petty offence.
In case where a member of the Committee leaves office before the expiration of his term, the Director-General shall appoint a person to be a member in his stead and shall retain his office only for the period of time of his predecessor.
Section 112 decem. The quorum of the meeting of the Customs Valuation Appeal Committee shall be not less than one half of the total number of the members.
In case the Chairman is absent from the meeting, the Committee may elect one of the members to preside over the meeting.
Resolutions of the Committee shall be based on simple majority. Each member shall have one vote. If there is a tie, the Chairman at the meeting shall cast another vote to break the tie.
Section 112 undecim. The member having a vested interest in any issue shall not attend the meeting or cast vote in that issue.
Section 112 duodecim. For the purpose of ruling of appeals, the Customs Valuation Appeal Committee or the Competent Officer shall have the power to issue a summons requiring the presence of the appellant or a relevant person to give answers or to deliver books of accounts, documents, evidence or information in whatever form or any other relevant evidence to the appeal for examination provided that a period of at least fifteen days from the date of serving the summons shall be allowed for compliance.
In case of any appellant who, without reasonable excuse, fails to comply with the summons issued under paragraph one, or refuses to give answers when questioned, the Customs Valuation Appeal Committee may dismiss the appeal.
Section 112 tredecim. The Customs Valuation Appeal Committee may appoint a sub-committee to conduct any assignments and report to the Customs Valuation Appeal Committee.
Section 112 decem and Section 112 undecim shall be applicable for the sub-committee appointed by the Board of Appeals, mutatis mutandis.
Section 112 quattuordecim. The members of the Customs Valuation Appeal Committee shall be competent officials under the Criminal Code.
Section 112 quindecim. The rulings of the Customs Valuation Appeal Committee shall be final. And in the event that the rulings are changed later, these changes in the rulings shall not have retroactive effect, except where there is a final judgement causing changes to the rulings, the officials shall be empowered to take action in accordance with the judgement in respect of the unfavorable part that has the retroactive effect and apply it to only the person who is the other litigant in the case.
Section 112 sedecim. In case of additional duty or insufficient guarantee of the amount of duty, the appeal under Section 112 sex does not defer payment of the amount of duty that the Competent Officer has assessed except when the Director-General or the person designated by him deems fit to allow the delay as requested by the appellant pending the ruling of appeal or the judgement of the court, in which case he shall make payment within thirty days from the date of receiving the notice of the ruling of appeal or of the final judgement of the court.
If the ruling of an appeal results in an increase in the amount of duty, the appellant shall pay the increased amount within the time specified in the first paragraph.
Section 112 septendecim. The ruling of appeal given by the Customs Valuation Appeal Committee shall be in writing and shall be delivered to the appellant.
Section 112 octodecim. The appellant may appeal the ruling of the Customs Valuation Appeal Committee by filing a law suit within thirty days from the date of receiving the ruling of appeal except in the case that the appeal was dismissed under Section 112 duodecim.
Section 112 novemdecim. Whoever shall fail to comply with the summons of the Customs Valuation Appeal Committee or the Competent Officer under Section 112 duodecim shall be liable to imprisonment for a period not exceeding six months or a fine of not more than fifty thousand Baht or both fine and imprisonment.
Section 9. Section 113 bis of the Customs Act B.E.2469 is added as follows:
“Section 113 bis. Any importer, exporter, agent of such person or relevant person as specified by the Director-General shall have the duty to keep and maintain books of accounts, documents, evidence and any form of information relevant to the goods that is passing or passed through the customs at the place of business or at any other place as the Director-General may require for not more than five years from the date of importation or exportation.
In case that a person or a juristic person under paragraph one dissolved his business, such person or juristic person or liquidator of such juristic person shall keep and maintain such books of accounts, documents, evidence and information under his responsibility on the date of dissolution for two years thereafter.
The Director-General is empowered to lay down the type of documents that the person under paragraph one required to keep and maintain, including the rules, procedures and conditions in keeping and maintaining such books of accounts, documents, evidence and information.
Whoever shall refuse to comply with paragraph one or paragraph two, or refuse to comply with the rules, procedures and conditions in paragraph three shall be liable to imprisonment for a period not exceeding six months or a fine of not more than fifty thousand Baht or both fine and imprisonment.”