348.Mae paragraff 10 yn cynnwys rhai darpariaethau gweithdrefnol ar gyfer apelau yn erbyn cosbau sifil. Mae’n darparu’n benodol bod rhaid i’r rheoliadau ddarparu bod yr apelau i’w gwneud i’r Tribiwnlys Haen Gyntaf (a sefydlwyd o dan Ddeddf Tribiwnlysoedd, Llysoedd a Gorfodaeth 2007 (p.15)), neu dribiwnlys arall a grëir o dan ddeddfiad, wrando’r apêl. Mae rheoliad 21 o Reoliadau 2010 yn darparu bod apelau yn erbyn sancsiynau sifil i’w cyflwyno i’r Tribiwnlys Haen Gyntaf.
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