Appeal to Commissioner (Appeals) requires adherence to time limits, formality, and procedural safeguards for hearings and remands. Appeals from decisions of subordinate customs officers lie to the Commissioner (Appeals), must be filed in the prescribed form within the limitation period, and may be extended for sufficient cause; the Commissioner (Appeals) must afford hearing rights, allow reasonable adjournments, may permit additional grounds for non-willful omissions, and may confirm, modify, annul or remit matters, while ensuring written reasoned orders and procedural safeguards before enhancing penalties or requiring additional duty.