Any person aggrieved by a decision or order passed by a lower Customs authority can file an appeal, provided they meet the eligibility criteria as per Section 128 of the Customs Act, 1962.

An appeal must be filed using Form No. C.A.-1, duly signed by the appellant or their authorized representative, along with a copy of the order being appealed against. It must be submitted in duplicate.

The appeal must be filed within 60 days from the date of communication of the order. In exceptional cases, a further 30-day extension may be granted if justified.

Yes. The appellant is given an opportunity to be heard, and up to three adjournments may be granted if valid reasons are provided.

If dissatisfied with the Commissioner (Appeals)’ decision, you may further appeal to the Customs and Central Excise Appellate Tribunal (CESTAT) under Section 129A within three months of receiving the order.

Yes. As per Section 129E, the appellant must pre-deposit 7.5% of the disputed duty or penalty amount before the appeal can be entertained.

New evidence is generally not permitted unless:

• The adjudicating authority previously refused to admit relevant evidence.
• The appellant was prevented from presenting the evidence due to valid reasons.
• The evidence is crucial to the case and was unavailable during the original proceedings.

The Commissioner (Appeals) aims to decide the appeal within six months from the date of filing. However, this timeline may vary depending on case complexity.

You may visit the office of the Commissioner of Customs (Appeals), Mumbai, or refer to the Customs Act, 1962, for detailed guidelines.

Cases related to baggage imports, drawback payments, or unloaded goods may be appealed to the Ministry of Finance (Department of Revenue) under Section 129DD.