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of <h1>Section 128A of Customs Act, 1962: Appeal Procedures, Hearing Rights, and Decision Timelines Explained</h1> Section 128A of the Customs Act, 1962, outlines the procedure for appeals. It mandates that the Commissioner (Appeals) must provide the appellant an opportunity for a hearing. The Commissioner can consider new grounds of appeal if their omission was not intentional. After necessary inquiries, the Commissioner may confirm, modify, annul, or refer the matter back for fresh adjudication if principles of natural justice were not followed, reassessment was not done, or refund orders were improperly issued. Orders enhancing penalties require a reasonable opportunity for the appellant to respond. Decisions must be documented, and appeals should ideally be resolved within six months. The final order is communicated to relevant parties.
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