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    <title>Form of Appeal to the Commissioner (Appeals) under Section 128</title>
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    <description>Appeals to the Commissioner (Appeals) under section 128 of the Customs Act, 1962 must be filed in Form C.A.-1 under rule 3 of the Customs (Appeal) Rules, 1982. The form requires particulars of the appellant, challenged order, communication date, service address, deposit of duty or penalty, personal-hearing request, reliefs, facts, and grounds. It must be verified and signed as required, filed in duplicate, and accompanied by a copy of the challenged decision or order.</description>
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      <description>Appeals to the Commissioner (Appeals) under section 128 of the Customs Act, 1962 must be filed in Form C.A.-1 under rule 3 of the Customs (Appeal) Rules, 1982. The form requires particulars of the appellant, challenged order, communication date, service address, deposit of duty or penalty, personal-hearing request, reliefs, facts, and grounds. It must be verified and signed as required, filed in duplicate, and accompanied by a copy of the challenged decision or order.</description>
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