https://www.taxtmi.com/acts?id=1144 Appeal proceedings under section 128A of the Customs Act, 1962 require the Commissioner (Appeals) to give the appellant an opportunity of being heard, permit additional grounds where the omission was not wilful or unreasonable, and pass a written order stating the points for determination, the decision, and the reasons. The Commissioner (Appeals) may confirm, modify or annul the order, or remand the matter for fresh adjudication in specified cases. Enhancement of penalty, confiscation, reduction of refund, or a demand for duty not levied, short-levied, or erroneously refunded requires notice and a reasonable opportunity to show cause. en-us Sat, 19 Jan 2008 22:45:54 +0530 Fri, 19 Jun 2026 14:56:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=1144 Appeal proceedings under section 128A of the Customs Act, 1962 require the Commissioner (Appeals) to give the appellant an opportunity of being heard, permit additional grounds where the omission was not wilful or unreasonable, and pass a written order stating the points for determination, the decision, and the reasons. The Commissioner (Appeals) may confirm, modify or annul the order, or remand the matter for fresh adjudication in specified cases. Enhancement of penalty, confiscation, reduction of refund, or a demand for duty not levied, short-levied, or erroneously refunded requires notice and a reasonable opportunity to show cause. Act-Rules Customs Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=1144