Appeal may first be to a higher level in the customs administration, but the importer shall have the right in the final instance to appeal to the judiciary.

"Without penalty" means that the importer shall not be subject to a fine or threat of fine merely because the importer chose to exercise the right of appeal.

The appellant shall also be informed of any rights of further appeal.

However, nothing in Article 11 shall prevent a Member from requiring full payment of assessed customs duties prior to an appeal.

An initial right of appeal without penalty may be to an authority within the customs administration or to an independent body, but the legislation of each Member shall provide for the right of appeal without penalty to a judicial authority.

Notice of the decision on appeal shall be given to the appellant and the reasons for such decision shall be provided in writing.

Article 11 provides the importer with the right to appeal against a valuation determination made by the customs administration for the goods being valued.

The legislation of each Member shall provide in regard to a determination of customs value for the right of appeal, without penalty, by the importer or any other person liable for the payment of the duty.

This information shall include a reference to the laws and regulations of user Members relating to preshipment inspection activities, and shall also include the procedures and criteria used for inspection and for price and currency exchange-rate verification purposes, the exporters' rights vis-a-vis the inspection entities, and the appeals procedures set up under paragraph 21. Additional procedural requirements or changes in existing procedures shall not be applied to a shipment unless the exporter concerned is informed of these changes at the time the inspection date is arranged.

The Court of Appeal in Texas recently re-introduced the law against sodomy' (14, 1985).

prizidilol

They based their arguments on the conclusions of the WTO Appellate body in the bed linen case ( fn ).

A party applying to the Court for a decision on a preliminary objection or other preliminary plea not going to the substance of the case shall make the application by a separate document.

Accordingly, it should be noted that the WTO Appellate Body in any event exclusively examined the practice of 'zeroing' when used to establish the existence of dumping margins.

The provisions of this Article shall not exclude the possibility of a preliminary review procedure before an administrative authority and shall not affect the requirement of exhaustion of administrative review procedures prior to recourse to judicial review procedures, where such a requirement exists under national law.

Furthermore, the WTO Appellate Body has established, in the Canada civil aircraft case (1), that in order to determine whether a financial contribution in the sense of Article l(l)(a)(i) of the SCM Agreement confers a 'benefit', i.e., an advantage, it is necessary to determine whether the financial contribution places the recipient in a more advantageous position than would have been the case but for the financial contribution.

(1) On 20 March 2000, at the request of the Community, the WTO Dispute Settlement Body (DSB) adopted the panel and the appellate body reports which established that the tax treatment of foreign sales corporations (FSC) by the United States of America constituted a prohibited export subsidy under the WTO Agreement.

This argument is based on the conclusions reached by the WTO Appellate Body in the bed linen case by which, on the facts of the case concerned, the practice of zeroing when establishing the existence of margins of dumping, which in that case was established by a comparison of the weighted average normal value with the weighted average export price as established by the Commission, was found to be inconsistent with the Article 2.4.2 of the WTO Anti-Dumping Agreement.

The losing party in proceedings for a declaration of invalidity of a registered Community design or appeal proceedings shall bear the fees incurred by the other party as well as all costs incurred by him essential to the proceedings, including travel and subsistence and the remuneration of an agent, adviser or advocate, within the limits of scales set for each category of costs under the conditions laid down in the implementing regulation.

(2) On 15 November 2000, the United States of America enacted the FSC Repeal and Extraterritorial Income Exclusion Act of 2000. On 29 January 2002, the DSB adopted the panel and appellate body reports which established that the above Act also constituted a prohibited export subsidy under the WTO and that it did not amount to withdrawal of the FSC subsidy.

'Without penalty' means that the importer shall not be subject to a fine or threat of fine merely because the importer chose to exercise the right of appeal.

They based their arguments on the conclusions of the WTO Appellate body in the bed linen case(3).

However, eggs which have been kept at a temperature below +5 °C during transport of not more than 24 hours or on retail premises or in annexes thereto, shall not be considered as refrigerated in so far as the quantity stored in these annexes does not exceed the requirements for three days of retail sale on the premises in question;

Canada - Measures affecting the export of civilian aircraft, Report of the Appellate Body, Doc. WT/DS70/AB/R, 2 August 1999 (recitals 149 and sub.)

Accordingly, it should be noted that the WTO Appellate Body in any event exclusively examined the practice of "zeroing" when used to establish the existence of dumping margins.

The legislation of each Member shall provide in regard to a determination of customs value for the right of appeal, without penalty, by the importer or any person liable for the payment of the duty.

However, eggs which have been kept at a temperature below +5 °C during transport of not more than 24 hours or on retail premises or in annexes thereto, shall not be considered as refrigerated in so far as the quantity stored in these annexes does not exceed the requirements for three days of retail sale on the premises in question.

On 29 January 2002, the DSB adopted the panel and appellate body reports which established that the above Act also constituted a prohibited export subsidy under the WTO and that it did not amount to withdrawal of the FSC subsidy.

On 20 March 2000, at the request of the Community, the WTO Dispute Settlement Body (DSB) adopted the panel and the appellate body reports which established that the tax treatment of foreign sales corporations (FSC) by the United States of America constituted a prohibited export subsidy under the WTO Agreement.

Furthermore, the WTO Appellate Body has established, in the Canada civil aircraft case(5), that in order to determine whether a financial contribution in the sense of Article 1(1)(a)(i) of the SCM Agreement confers a "benefit", i.e., an advantage, it is necessary to determine whether the financial contribution places the recipient in a more advantageous position than would have been the case but for the financial contribution.

This information shall include a reference to the laws and regulations of user Members relating to preshipment inspection activities, and shall also include the procedures and criteria used for inspection and for price and currency exchange-rate verification purposes, the exporters' rights vis-a-vis the inspection entities, and the appeals procedures set up under paragraph 21.

This argument is based on the conclusions reached by the WTO Appellate Body in the bed linen case(3) by which, on the facts of the case concerned, the practice of zeroing when establishing the existence of margins of dumping, which in that case was established by a comparison of the weighted average normal value with the weighted average export price as established by the Commission, was found to be inconsistent with the Article 2.4.2 of the WTO Anti-Dumping Agreement.