https://www.taxtmi.com/manuals?id=7516 Appeals against orders by officers below the rank of Principal Commissioner/Commissioner are filed to the Commissioner (Appeals) within sixty days, with a limited extension for sufficient cause. Departmental appeals follow internal review and direction by the Commissioner of Customs. Appeals must use prescribed forms (CA-1 or CA-2); appellants receive hearing rights, limited adjournments, and possible admission of omitted grounds. The Commissioner (Appeals) may confirm, modify, annul or remit orders, but must give a reasonable opportunity before enhancing penalties, reducing refunds, or requiring payment for alleged short-levies. en-us Fri, 21 Feb 2025 12:42:07 +0530 Fri, 21 Feb 2025 12:42:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=7516 Appeals against orders by officers below the rank of Principal Commissioner/Commissioner are filed to the Commissioner (Appeals) within sixty days, with a limited extension for sufficient cause. Departmental appeals follow internal review and direction by the Commissioner of Customs. Appeals must use prescribed forms (CA-1 or CA-2); appellants receive hearing rights, limited adjournments, and possible admission of omitted grounds. The Commissioner (Appeals) may confirm, modify, annul or remit orders, but must give a reasonable opportunity before enhancing penalties, reducing refunds, or requiring payment for alleged short-levies. Manuals Customs Fri, 21 Feb 2025 12:42:07 +0530 https://www.taxtmi.com/manuals?id=7516