106. An appeal lies from any final judgment of the Provincial Court rendered under this subdivision.
The appeal is brought, heard and decided in accordance with the rules of the Code of Civil Procedure, subject to any contrary provision of this subdivision.
Where, upon an appeal brought by the board otherwise than by means of a counter appeal, the amount of the duties which is the subject of the dispute is not more than $500, the Court of Appeal, when deciding on the appeal, shall grant to the respondent the reasonable and justified expenses incurred by him in respect of that appeal.