Which of the following options correctly lists the three levels in the Tri Level System of Appeal?

• A. Appeals to the Comptroller; Appeal to the Customs Appeal Commission; Appeal to the Supreme Court
• B. Appeals to the Supreme Court; Appeal to the Comptroller; Appeal to the Customs Appeal Commission
• C. Appeal to the Customs Appeal Commission; Appeals to the Comptroller; Appeal to the Supreme Court
• D. Appeals to the Comptroller; Appeals to the Supreme Court; Appeals to the Governor-General

Answer: (A)

This question tests the order of the three stages you go through when appealing a Bahamas customs decision. The first step is a decision by the Comptroller of Customs, who assesses the duties and related action. If you disagree, you next appeal to the Customs Appeal Commission, a specialized body that reviews the Comptroller’s decision. If you still aren’t satisfied, the case can go to the Supreme Court for final judicial review. This sequence—Comptroller, Customs Appeal Commission, then Supreme Court—is the established progression. Options that place the Supreme Court before the Commission or involve the Governor-General don’t fit the system, because the Commission handles intermediate review and the Supreme Court comes after that, while the Governor-General does not serve as a route for these appeals.