Section 129A - Appeals to the Appellate Tribunal

Appeals to Appellate Tribunal: limits on admissibility and procedural requirements including fees and timelines for customs orders

Appeals to the Appellate Tribunal under the Customs Act permit challenges to specified customs orders, subject to limits on admissibility for categories such as baggage, goods not unloaded at destination, and drawback matters; the Tribunal has discretion to refuse appeals where confiscation, duty differences, or fines fall below prescribed thresholds. Committees of Commissioners may direct departmental appeals, with recourse to the jurisdictional Chief Commissioner when required. Procedural requirements include strict filing periods, provision for cross-objections, possible extension for sufficient cause, prescribed forms and verification, and a tiered fee structure with specified exemptions.