Memorial Stone Carvers Ltd

Memorial Stone Carvers Ltd. makes special imports of marble from Italy. It has just found out that it may have been overpaying customs duties because the wrong rate may have been applied. Under which of the following statutes would it be able to appeal the Customs duty rate decision?

A) The Customs Act.
B) The Customs Tariff Act.
C) The General Agreement on Tariffs and Trade.
D) The Special Import Measures Act.
E) The Arbitration Act.