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of <h1>Appeals against tax appellate or revisional orders: 3-month filing window, 6-month rectification, single-member limit; hearings required for higher liability.</h1> An aggrieved person may appeal to the Appellate Tribunal against an order of the appellate or revisional authority, in the prescribed form and manner, within three months from receipt of the order; the Tribunal may confirm, modify or annul the impugned order or remand the matter to the proper officer for fresh adjudication, including taking additional evidence, thereby enabling final appellate correction or reconsideration. The Tribunal may rectify mistakes apparent on the record, or for other sufficient reason, by amending its order within six months, but any amendment enhancing assessment, reducing refund, or otherwise increasing liability requires prior notice and an opportunity of hearing. Appeals should, where possible, be decided within three years, and copies of Tribunal orders must be furnished to the proper officer and the other party; specified Customs Act, 1962 procedural provisions apply, and single-member disposal is permitted where cess, fine or penalty does not exceed fifty lakh rupees.
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