Appeals and review: structured appellate routes require prescribed review, admissibility rules, limitation compliance and pre deposit conditions.

The Customs Act prescribes a multi tiered appeal and review framework: departmental review by Commissioners' committees precedes departmental appeals, appeals proceed to Commissioner (Appeal), CESTAT (subject to exclusions), Revision Authority for specified matters, High Courts and the Supreme Court on defined legal questions; admissibility, limitation periods, prescribed forms, adjournment limits, rectification and fee rules apply. The Settlement Commission offers pre adjudication settlement with potential immunity and finality, while the Authority for Advance Rulings issues binding determinations on classification, valuation, notification applicability and origin for eligible applicants.

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