Appeal to CESTAT

Appellate jurisdiction in customs matters governs who may appeal and the procedural limits and exclusions involved.

Appeal lies to the appellate tribunal against decisions of adjudicating customs authorities and Commissioner (Appeals), subject to exclusions for baggage, unlanded goods and drawback claims. The tribunal may refuse admission in specified low value or narrowly confined disputes. Departmental committees may direct appeals on review. Procedural rules set limitation periods with discretionary extension, prescribed forms for appeals and cross objections, limits on adjournments, rectification powers with notice before increasing liability, prescribed filing fees and an objective to dispose of appeals within a target period.