Jurisdiction

The Commissioner of Customs (Appeals), Mumbai Customs Zone III has the jurisdiction in relation to an order or decision of the officer subordinate to that officer as mentioned below:

• Commissioner of Customs (Airport), Mumbai Zone III
• Commissioner of Customs (Airport Special Cargo), Mumbai Zone III
• Commissioner of Customs (Import), Mumbai Zone III
• Commissioner of Customs (Export), Mumbai Zone III
• Commissioner of Customs (General), Mumbai Zone III
• Commissioner of Customs (Preventive), Mumbai Zone III

Appeal by the Party

• An appeal to the Commissioner (Appeals) under sub-section (1) of section 128 must be made in Form No. C.A.-1.
• The grounds for appeal and the form of verification as contained in Form No. C.A.-1 must be signed by:
  • In the case of an individual, by the individual himself or where the individual is absent from India, by the individual concerned or by some person duly authorised by him in this behalf and where the individual is a minor or is mentally incapacitated from attending to his affairs, by his guardian or by any other person competent to act on his behalf.
  • In the case of a Hindu undivided family, by the Karta and, where the Karta is absent from India or is mentally incapacitated from attending to his affairs, by any other adult member of such family.
  • In the case of a company or local authority, by the principal officer thereof.
  • In the case of a firm, by any partner thereof, not being a minor.
  • In the case of any other association, by any member of the association or the principal officer thereof.
  • In the case of any other person, by that person or some person competent to act on his behalf.
• The form of appeal in Form No. C.A.-1 must be filed in duplicate and must be accompanied by a copy of the decision or order appealed against.

Appeal by the Department

• An application under sub-section (4) of Section 129D to the Commissioner (Appeals) must be made in Form No. C.A.-2.
• The form of application in Form No. C.A.-2 must be filed in duplicate and must be accompanied by two copies of the decision or order passed by the adjudicating authority (one of which at least must be a certified appeal copy) and a copy of the order passed by the Commissioner of Customs directing such authority to apply to the Commissioner (Appeals).

Time Limit for Filing an Appeal

• Appeals to the Commissioner (Appeals) must be filed within 60 days of the communication of the order/decision.
• An additional 30-day extension may be granted if sufficient cause for the delay is demonstrated.

Pre-Deposit Requirement (Section 129E)

• The Commissioner (Appeals) will not entertain appeals under Section 128(1) unless the appellant deposits:
• 7.5% of the duty in cases where duty or duty and penalty are in dispute.
• 7.5% of the penalty if only the penalty is contested.

Appeal against Commissioner (Appeals) Orders

• Any person aggrieved by an order passed by the Commissioner (Appeals), Mumbai, may appeal to the Customs, Excise and Service Tax Appellate Tribunal (CESTAT).
• Under Section 129A of the Customs Act, 1962, an appeal must be submitted using Form CA-3 within three months of communication of the order, with a 10% pre-deposit of the duty/penalty amount in dispute.
• For below mentioned cases, no appeal shall lie to the Appellate Tribunal but appeal shall lie before the Revision Authority:
  • Any goods imported or exported as baggage.
  • Any goods loaded in a conveyance for importation into India, but which are not unloaded at their place of destination in India, or so much of the quantity of such goods as has not been unloaded at any such destination if goods unloaded at such destination are short of the quantity required to be unloaded at that destination.
  • Payment of drawback as provided in Chapter X of the Customs Act, 1962 and the rules made thereunder.