(1) For the purpose of an application to the Administrative Review Tribunal under section 273GA for review of a decision under subsection 269SH(4) or (5) (a reconsideration decision ), application may be made by any person who is an affected person in relation to that decision within the meaning of subsection 269SH(13).
(2) If an affected person applies to the Tribunal for review of a reconsideration decision, the Comptroller - General of Customs must, as soon as practicable after being notified of the application or of the first such application, publish in the Gazette :
(a) particulars of the decision (including any relevant TCO number or TCO application number) in respect of which such an application for review has been made; and
(b) the name of the person who made such an application; and
(c) sufficient particulars to identify the review proceedings before the Tribunal.
(3) Any person who had not applied under section 273GA for review of a reconsideration decision but whose interests are affected by the decision (whether or not that person is an affected person within the meaning of subsection 269SH(13)) may apply under the Administrative Review Tribunal Act 2024 to be made a party to the proceedings within 60 days of the publication under subsection (2) or within such further period as the Tribunal allows.
(4) The Tribunal must not grant a person applying to be joined as a party to proceedings for review of a reconsideration decision an extension of the period of 60 days referred to in subsection (3) unless it is satisfied that the person was not reasonably able to apply within the period.
(5) Any document on which a party to proceedings for review of a reconsideration decision before the Administrative Review Tribunal intends to rely must, subject to the provisions of the Administrative Review Tribunal Act 2024 :
(a) be filed with the Tribunal; and
(b) be served on the other parties to the proceeding;
not less than 28 days before the date set for hearing, unless the Tribunal makes an order permitting the document to be filed and served within a lesser period or to be introduced at the hearing without being so filed or served.
(6) In deciding whether to make such an order, the Tribunal must have regard to whether there is any reasonable cause for the document not being made available at least 28 days before the date of the hearing.