1175. Adjudication by Commissioners for Revenue and Customs.

Subject to such regulations as the Commissioners for Revenue and Customs may think fit to make1, they may be required by any person to adjudicate with reference to any executed instrument on the questions:


    (1)     whether it is chargeable with duty;


    (2)     with what amount of duty it is chargeable;


    (3)     whether any penalty2 is payable;


    (4)     what penalty is in their opinion correct and appropriate3.

The Commissioners may require to be furnished with an abstract of the instrument and with such evidence as they may require as to the facts and circumstance relevant to those questions4; and they must