Appeal to CESTAT

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.... under section 128A. 3.3 Appeal cannot be filed before CESTAT and the Appellate Tribunal shall not have jurisdiction to decide any appeal in respect of any order referred to in clause (b), if the matter relates to: (i) import or export of goods as baggage; (ii) import goods loaded in a conveyance for importation into India, but which are not unloaded, not landed or short landed at place of destination; (iii) payment of drawback as provided in chapter X, and the rules made thereunder. 3.4 The CESTAT may refuse to admit an appeal in respect of an order where (i) the value of goods that have been confiscated without option having been given to the owner of the goods to pay a fine in lieu of confiscation under section 125; or (ii) i....

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....not presenting it within the limitation period. 3.7 In accordance with Sections 129A, 129B and 129C of the Customs Act, 1962 read with the Customs (Appeals) Rules, 1982 and the CESTAT (Procedure) Rules, 1982, the procedure for filing of appeal before CESTAT and disposal thereof is as follows: (a) The appeal is required to be filed in a Form No. CA 3 [Section 129A(1) of the said Act] and Form CA-5 [Section 129 D(4) of the said Act], prescribed under rule 6(1) and rule 7, respectively, of the Customs (Appeals) Rules, 1982. (b) On receipt of notice of appeal the respondent may file a memorandum of cross objection within 45 days of receipt of notice [Section 129A(4) of the said Act]. The memorandum of cross examination is required to be fi....