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of <h1>Appeals Process for Customs Decisions Under Section 129A: Timeline, Fees, and Jurisdiction Limitations Explained</h1> Section 129A of the Customs Act, 1962, outlines the process for appealing to the Appellate Tribunal. Aggrieved parties can appeal decisions by the Principal Commissioner or Commissioner of Customs, Commissioner (Appeals), or the Board under specified sections. The Tribunal lacks jurisdiction over appeals concerning baggage, non-unloaded goods, or drawback payments. Appeals must be filed within three months, with a possible extension for valid reasons. Fees vary based on the amount of duty and penalties involved, with specific exceptions. Committees of Commissioners may direct appeals if orders are deemed improper, and cross-objections can be filed within 45 days.
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