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<h1>Customs Manual Explains Appeal Procedures: Commissioner, CEGAT, and Supreme Court Routes, with Specific Cases Needing Central Revision</h1> The Customs Manual outlines procedures for appeals and reviews under the Customs Act. Appeals can be made to the Commissioner of Customs (Appeals) or the Customs, Excise and Gold (Control) Appellate Tribunal (CEGAT) against decisions by lower customs officers or Commissioners. Specific cases, like baggage or drawback issues, require revision applications to the Central Government. Appeals to the Supreme Court are permitted for certain High Court judgments or CEGAT orders. The manual details time limits and forms for filing appeals, procedures for revenue appeals, and the role of the Settlement Commission in resolving disputes outside traditional litigation.