Section 128A - Procedure in appeal

Right to be heard in customs appeals and allowance of additional grounds, with written reasons and required communications.

Section 128A requires the Commissioner (Appeals) to give the appellant an opportunity to be heard and permits admission of additional grounds if omission was not wilful or unreasonable. After necessary inquiry the Commissioner (Appeals) may pass such order as he considers just and proper, including confirmation, modification, annulment or referral for fresh adjudication in cases involving breach of natural justice, failure to decide after reassessment, or refund orders issued without findings. Procedural safeguards require notice and opportunity before enhancing penalties, confiscation, or reducing refunds; orders must be written with reasons and communicated to the appellant and relevant customs authorities.