https://www.taxtmi.com/acts?id=1146 Appeals lie to the Appellate Tribunal from specified customs orders, subject to exclusions for certain baggage, conveyance, and drawback matters, and the Tribunal may refuse some appeals where confiscation, duty difference, or fine or penalty falls within prescribed limits. Departmental appeals may be directed by the Committee of Commissioners of Customs, with referral to the jurisdictional Chief Commissioner where that Committee differs on an order of the Commissioner (Appeals). Appeals must be filed within three months, cross-objections within forty-five days, and delay may be condoned for sufficient cause. Prescribed fees apply to appeals and certain applications, with exemptions for departmental proceedings and cross-objections. en-us Sat, 19 Jan 2008 22:45:54 +0530 Fri, 19 Jun 2026 15:05:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=1146 Appeals lie to the Appellate Tribunal from specified customs orders, subject to exclusions for certain baggage, conveyance, and drawback matters, and the Tribunal may refuse some appeals where confiscation, duty difference, or fine or penalty falls within prescribed limits. Departmental appeals may be directed by the Committee of Commissioners of Customs, with referral to the jurisdictional Chief Commissioner where that Committee differs on an order of the Commissioner (Appeals). Appeals must be filed within three months, cross-objections within forty-five days, and delay may be condoned for sufficient cause. Prescribed fees apply to appeals and certain applications, with exemptions for departmental proceedings and cross-objections. Act-Rules Customs Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=1146