Appeal to Commissioner (Appeals) secures procedural filing, hearing rights, and limited extension for delayed customs appeals. Appeals against orders by officers below the rank of Principal Commissioner/Commissioner are filed to the Commissioner (Appeals) within sixty days, with a limited extension for sufficient cause. Departmental appeals follow internal review and direction by the Commissioner of Customs. Appeals must use prescribed forms (CA-1 or CA-2); appellants receive hearing rights, limited adjournments, and possible admission of omitted grounds. The Commissioner (Appeals) may confirm, modify, annul or remit orders, but must give a reasonable opportunity before enhancing penalties, reducing refunds, or requiring payment for alleged short-levies.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Appeal to Commissioner (Appeals) secures procedural filing, hearing rights, and limited extension for delayed customs appeals.
Appeals against orders by officers below the rank of Principal Commissioner/Commissioner are filed to the Commissioner (Appeals) within sixty days, with a limited extension for sufficient cause. Departmental appeals follow internal review and direction by the Commissioner of Customs. Appeals must use prescribed forms (CA-1 or CA-2); appellants receive hearing rights, limited adjournments, and possible admission of omitted grounds. The Commissioner (Appeals) may confirm, modify, annul or remit orders, but must give a reasonable opportunity before enhancing penalties, reducing refunds, or requiring payment for alleged short-levies.
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