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    <description>Appeals and applications to the Appellate Tribunal under the Customs (Appeals) Rules, 1982 must be made in Form C.A.-5. The form is to be filed in quadruplicate with an equal number of copies of the relevant decision or order, including at least one certified copy. Appeals against orders of the Commissioner (Appeals) require the Committee of Commissioners&#039; direction, while applications concerning orders of the Principal Commissioner or Commissioner require the Committee of Chief Commissioners&#039; direction.</description>
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