Appeals to Appellate Tribunal: limited jurisdiction with specified exclusions, procedural timelines, departmental appeal power, and prescribed fees. Appeals to the Appellate Tribunal are available against specified orders of Commissioners, Commissioner (Appeals), the Board and the former Appellate Commissioner, subject to express exclusions for particular export, loss-in-transit and credit-related orders. A departmental Committee may direct authorised officers to appeal where orders are considered not legal or proper. Appeals must be filed within three months, respondents may file cross objections within forty five days, and the Tribunal may condone delay for sufficient cause. Prescribed verification, forms and tiered filing fees apply, with limited exemptions and a separate fee regime for restoration or rectification applications.