Appellate remedies secure a right to appeal to an appellate commissioner, then to an independent tribunal and higher courts. Appellate remedies confer a right to appeal against departmental adjudications to the Commissioner (Appeal) and thereafter to an independent tribunal, except where the original order is by the Commissioner of Customs when the first appeal lies to the independent tribunal; on questions of law tribunal orders may be referred or challenged before higher courts, and classification or valuation decisions may be appealed to the apex forum.