(1) Where a person makes a decision to which subsection (2) applies in relation to a warehouse licence or a broker's licence, the person shall cause to be served, either personally or by post, on the applicant or the holder of the licence, as the case requires, a notice in writing setting out the decision.
(2) For the purposes of subsection (1), the following decisions are decisions to which this subsection applies:
(a) a decision under Part V refusing to grant a warehouse licence or refusing to grant a warehouse licence in relation to a particular place;
(b) a decision under subsection 82(5) refusing to vary the conditions specified in a warehouse licence;
(c) a decision under subsection 84(3) refusing to renew a warehouse licence;
(d) a decision under Division 3 of Part XI refusing to grant a broker's licence;
(e) a decision under subsection 183CF(1) or (2) refusing to vary the endorsements on a broker's licence;
(f) a decision under subsection 183CG(7) refusing to vary the conditions specified in a broker's licence.
(3) Where a Collector makes:
(a) a decision under section 95 refusing to cancel a valuation of warehoused goods and to revalue the goods; or
(b) a decision under subsection 97(1) refusing to grant permission to the owner of warehoused goods;
the Collector shall cause to be served, either personally or by post, on the owner of the goods, a notice in writing setting out the decision.
(4) Where the Comptroller - General of Customs makes a decision under section 118 not to grant a Certificate of Clearance, he or she shall cause to be served, either personally or by post, on the applicant for the Certificate, a notice in writing setting out the decision.
(5) Where a Collector makes a decision under section 126 refusing to allow the export of goods by a person, he or she shall cause to be served, either personally or by post, a notice in writing setting out the decision on the person.
(7) A notice under subsection 86(1AA) or (1AD) must state the ground or grounds on which the notice is given.
(8) A notice under subsection 87(2) of the cancellation by the Comptroller - General of Customs of a warehouse licence shall set out the findings of the Comptroller - General of Customs on material questions of fact, refer to the evidence or other material on which those findings were based and give the reasons for the cancellation.
(9) A notice under subsection 183CS(1) shall set out the ground or grounds of the decision of the Comptroller - General of Customs to which the notice relates.
(10) A reference in this section to a notice in writing setting out the decision of a person is a reference to a notice in writing setting out the decision and the person's findings on material questions of fact, referring to the evidence or other material on which those findings were based and giving the reasons for the decision.