Appeal procedure under customs law requires hearing, reasoned orders, notice before enhancement, and remand in specified cases. Appeal proceedings under section 128A of the Customs Act, 1962 require the Commissioner (Appeals) to give the appellant an opportunity of being heard, permit additional grounds where the omission was not wilful or unreasonable, and pass a written order stating the points for determination, the decision, and the reasons. The Commissioner (Appeals) may confirm, modify or annul the order, or remand the matter for fresh adjudication in specified cases. Enhancement of penalty, confiscation, reduction of refund, or a demand for duty not levied, short-levied, or erroneously refunded requires notice and a reasonable opportunity to show cause.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Appeal procedure under customs law requires hearing, reasoned orders, notice before enhancement, and remand in specified cases.
Appeal proceedings under section 128A of the Customs Act, 1962 require the Commissioner (Appeals) to give the appellant an opportunity of being heard, permit additional grounds where the omission was not wilful or unreasonable, and pass a written order stating the points for determination, the decision, and the reasons. The Commissioner (Appeals) may confirm, modify or annul the order, or remand the matter for fresh adjudication in specified cases. Enhancement of penalty, confiscation, reduction of refund, or a demand for duty not levied, short-levied, or erroneously refunded requires notice and a reasonable opportunity to show cause.
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