Customs Modernization and Tariff Act
Section 114. Right of Appeal, Forms and Ground. - Any party adversely affected by a decision or omission of the Bureau pertaining to an importation, exportation, or any other legal claim shall have the right to appeal within fifteen (15) days from receipt of the questioned decision or order.
An appeal in writing shall be filed within the period prescribed in this Act or by regulation and shall specify the grounds thereof.
The Bureau may allow a reasonable time for the submission of supporting evidence to the appeal.