Appeal to CESTAT: jurisdiction, admissibility exclusions, filing procedure, cross objections, limitation and amendment rules govern appeals. CESTAT is the statutory appellate forum for persons aggrieved by orders of Principal Commissioners, Commissioners of Customs or the Commissioner (Appeals). Certain matters are excluded from its jurisdiction. Appeals must be filed in prescribed forms within the statutory limitation, respondents may file cross objections, and the Tribunal limits adjournments. It may confirm, modify, annul or remit orders, rectify apparent mistakes within a specified period (subject to notice if liability is increased), and prescribed filing fees apply with department appeals exempted.