https://www.taxtmi.com/manuals?id=2369 Appeal lies to the appellate tribunal against decisions of adjudicating customs authorities and Commissioner (Appeals), subject to exclusions for baggage, unlanded goods and drawback claims. The tribunal may refuse admission in specified low value or narrowly confined disputes. Departmental committees may direct appeals on review. Procedural rules set limitation periods with discretionary extension, prescribed forms for appeals and cross objections, limits on adjournments, rectification powers with notice before increasing liability, prescribed filing fees and an objective to dispose of appeals within a target period. en-us Sun, 05 Mar 2023 14:08:00 +0530 Tue, 07 Mar 2023 12:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=2369 Appeal lies to the appellate tribunal against decisions of adjudicating customs authorities and Commissioner (Appeals), subject to exclusions for baggage, unlanded goods and drawback claims. The tribunal may refuse admission in specified low value or narrowly confined disputes. Departmental committees may direct appeals on review. Procedural rules set limitation periods with discretionary extension, prescribed forms for appeals and cross objections, limits on adjournments, rectification powers with notice before increasing liability, prescribed filing fees and an objective to dispose of appeals within a target period. Manuals Customs Sun, 05 Mar 2023 14:08:00 +0530 https://www.taxtmi.com/manuals?id=2369