Customs Act, 1962 — Chapter XV: Appeals
128A. Procedure in appeal
- The Commissioner (Appeals) shall give an opportunity to the appellant to be heard if he so desires.
- The Commissioner (Appeals) may allow the appellant to add any ground of appeal not specified in the grounds of appeal, if satisfied that its omission was not wilful or unreasonable.
- The Commissioner (Appeals) shall, after making further inquiry as necessary, pass an order confirming, modifying or annulling the decision/order appealed against; an order enhancing any penalty/fine, or requiring payment of a greater amount of duty, shall not be passed unless the appellant has had a reasonable opportunity of showing cause against it, and no order for refund shall be given on the ground that the appealed order was not in accordance with a Board circular/instruction.
- The order shall state the points for determination, the decision, and the reasons for the decision.
- Every order shall, where practicable, be passed within six months from the date of filing of the appeal.
