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<h1>Appeals to CESTAT under Section 129(1) of Customs Act: Filing Rules, Deadlines, and Amendments Explained.</h1> The Customs Excise and Service Tax Appellate Tribunal (CESTAT) is established under Section 129(1) of the Customs Act for appeals by aggrieved parties or department reviews. Appeals can be filed against decisions by the Principal Commissioner or Commissioner of Customs, excluding specific matters like baggage imports or drawback payments. The limitation period for filing is three months, extendable for valid reasons. Appeals must follow specific procedures, including filing forms CA 3 or CA-5, and may involve cross-objections and replies. CESTAT can amend orders within six months to rectify errors, with prescribed fees applicable for filing appeals or rectifications.