Appeal Commissionerate

  • Helpline No. : 022-28516600
  • Email: commissionerappeal-3[at]gov[dot]in

About us

Office of the Commissioner of Customs (Appeals), Mumbai Zone-III

The Office of the Commissioner of Customs (Appeals), Mumbai Zone-III serves as an independent appellate authority for resolving disputes related to customs duties, penalties, and other related matters. This office ensures fair and impartial adjudication of appeals filed by importers, exporters, and other stakeholders as per the procedure laid out in Section 128 and 129D of the Customs Act, 1962.

Our Mission

Our mission is to provide a transparent, efficient, and accessible appeal process that upholds the principles of justice and fairness in customs matters. We aim to ensure that all appeals are examined thoroughly and decisions are made in accordance with the law.

Our Functions

  • Reviewing and adjudicating appeals filed under Sections 128 and 129 of the Customs Act, 1962.
  • Granting hearings and evaluating documentary evidence to ensure just resolutions.
  • Providing timely decisions, with a focus on reducing litigation and ensuring compliance with customs regulations.
  • Facilitating a fair, efficient, and accessible appeals process for all stakeholders.

Commitment to Service

The Commissioner (Appeals) and supporting officers are committed to:

  • Ensuring a fair and unbiased decision-making process.
  • Adhering to statutory timelines to deliver prompt resolutions.
  • Maintaining transparency and accessibility in all procedures.
  • Enhancing ease of doing business by resolving disputes efficiently.

For any queries or to file an appeal, please refer to the relevant procedures outlined on our website or contact our office directly. We are dedicated to providing the highest standards of service to all stakeholders involved in customs appeals.

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