Customs cross-objections require prescribed tribunal particulars, concise numbered grounds, verification, and quadruplicate filing with appealed-order copies.

Cross-objections before the Appellate Tribunal under section 129A(4) of the Customs Act, 1962 are filed in Form C.A.-4. The form requires appeal and party particulars, service addresses, challenged-order details, goods classification, dispute period and the nature of the customs issue. It requires different monetary and procedural disclosures for non-departmental and departmental filers, selection of priority dispute subjects, reliefs, numbered grounds, signatures and verification. Filing must be in quadruplicate with copies of the appealed order, including a certified copy, and grounds must be concise and without argument or narrative.

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