Customs appeals to the Appellate Tribunal follow strict limits, exclusions, deadlines, cross-objection rules, and prescribed fees. Appeals lie to the Appellate Tribunal from specified customs orders, subject to exclusions for certain baggage, conveyance, and drawback matters, and the Tribunal may refuse some appeals where confiscation, duty difference, or fine or penalty falls within prescribed limits. Departmental appeals may be directed by the Committee of Commissioners of Customs, with referral to the jurisdictional Chief Commissioner where that Committee differs on an order of the Commissioner (Appeals). Appeals must be filed within three months, cross-objections within forty-five days, and delay may be condoned for sufficient cause. Prescribed fees apply to appeals and certain applications, with exemptions for departmental proceedings and cross-objections.