(3) Upon written request, the importer shall be entitled to an explanation, in writing, from the proper officer or person authorized by the Commissioner as to the method applied in appraising the goods pursuant to this section.

(4) Where a dispute arises regarding the decision of the proper officer or other person authorized by the Commissioner under the foregoing subsections, the importer or other person liable for the payment of duty may within thirty days from the day he is notified of the decision, appeal to the Tribunal established under section 127E.

(5) The Tribunal shall consider and determine every appeal made under subsection (4) and shall cause the decision thereon to be served upon the appellant specifying reasons therefor.

(6) A person aggrieved by a decision of the Tribunal under subsection (5) may appeal to the High Court within fourteen days.

(7) An importer may remove goods subject to an appraisal under this section from customs authority pending final determination of the value thereof by the proper officer or other person authorised by the Commissioner upon payment of a cash deposit equivalent to the assessed duty, and any excess thereof shall be refunded within thirty days from the date of final determination of duty payable.

(8) The Commissioner shall cause to be kept records of all administrative and judicial decisions taken under this section in conformity with the Agreement on Customs Valuation.

(9) In this section, the expression " Agreement on Customs Valuation" refers to the Agreement on Implementation of Article VII of the General Agreements on Tariffs and trade on Customs Valuation signed in Marrakesh, Morocco, on the 15th, April, 1994.