Appeal to Commissioner (Appeals) - CBEC's Customs Manual 2023 - Customs

..... order, in terms of Section 128 (appeal by any person aggrieved by such order) or Section 129 (D)(4) [Departments appeal on review of order], as the case may be, of the Customs Act, 1962. 2.2 The procedure of filing of appeal by Department against the order/decision of officers below the rank of Commissioner is that every such adjudication order is reviewed, for legality and propriety of such order, by the Commissioner of Customs, under Section 129D(2) of the said Act. If on review, the adjudicat .....

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Appeal to Commissioner (Appeals) - CBEC s Customs Manual 2023 - Customs

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..... orm CA-2 [under Section 129D(4) of the said Act], as prescribed under rule 3 and rule 4, respectively, of the Customs (Appeals) Rules, 1982. Once (Appeal) is filed, The Commissioner (Appeals) shall give opportunity to the appellant to be heard. Commissioner (Appeals), on being shown sufficient cause, can give adjournment from hearing upto 3 times. The Commissioner (Appeals), may allow any grounds of appeal not specified in the appeal filed, provided he is satisfied that omission thereof was not .....

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Appeal to Commissioner (Appeals) - CBEC s Customs Manual 2023 - Customs

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..... ods of greater value or reducing the amount of refund shall not be passed unless the appellant has been given a reasonable opportunity of showing cause against the proposed order. PROVIDED FURTHER that where the Commissioner (Appeals) is of opinion that any duty has not been levied or has been short-levied or erroneously refunded, no order requiring the appellant to pay any duty not levied, short-levied or erroneously refunded shall be passed unless the appellant is given notice within the time- .....

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Appeal to Commissioner (Appeals) - CBEC s Customs Manual 2023 - Customs

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