"decision" means any act by the customs authorities pertaining to the customs legislation giving a ruling on a particular case, and having legal effects on the person or persons concerned;
ciallaíonn "cinneadh" aon ghníomh na n-údarás custaim a bhaineann leis an reachtaíocht chustaim a thugann breith ar chás ar leith, agus nuair a bheidh éifeachtaí dlíthiúla ar an duine nó ar na daoine lena mbaineann;