Customs and excise appellate structure reforms introduce Collector (Appeals), tribunal procedure, references, and authorised representation rules. Reorganisation of appellate and revisional machinery under the Customs Act, the Central Excises and Salt Act, and the Gold (Control) Act by substituting the earlier appellate framework with a two-tier structure consisting of the Collector (Appeals) and the Appellate Tribunal. The amendments redefine key terms, prescribe limitation periods, filing requirements, cross-objection procedure, bench composition, powers to confirm, modify, annul or remand, and provisions for rectification of mistakes, pre-deposit of duty or penalty, and exclusion of time taken to obtain copies. Separate provisions regulate authorised representation, transfer of pending proceedings, reference to the High Court, and appeal to the Supreme Court.