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A8 EXCISE LAW TIMES [ Vol. 372

(4) Appeal to the High Court.
(5) Appeal to the Supreme Court.
The author has made an attempt by this article to highlights the provi-
sions of Appellate Authority under Customs Act, 1962.

Appeals to Commissioner (Appeals) - Section 128
Any person aggrieved by any decision or order passed under this Act by
an officer of Customs lower in rank than a Commissioner of Customs may ap-
peal to the Commissioner (Appeals) within sixty days from the date of the com-
munication to him of such decision or order and an appeal shall be made in Form
No. C.A.-1 and Department appeal shall be made in Form No. C.A.-2 as pre-
scribed. The form of appeal shall be filed in duplicate and shall be accompanied
by two copies of the decision or order appealed against, at least one copy shall be
a certified copy. However, if the Commissioner (Appeals) is satisfied that the
appellant was prevented by sufficient cause from presenting the appeal within
the aforesaid period of sixty days, he may allow it to be presented within a fur-
ther period of thirty days. (1A) The Commissioner (Appeals) may, if sufficient
cause is shown at any stage of hearing of an appeal, grant time, from time to
time, to the parties or any of them and adjourn the hearing of the appeal for rea-
sons to be recorded in writing and only for three occasions, no such adjournment
shall be granted more than three times to a party during hearing of the appeal.
Procedure in appeal - Section 128A
(1) The Commissioner (Appeals) shall give an opportunity to the appel-
lant to be heard if he so desires.
(2) The Commissioner (Appeals) may, at the hearing of an appeal, al-
low the appellant to go into any ground of appeal not specified in the grounds of
appeal, if the Commissioner (Appeals) is satisfied that the omission of that
ground from the grounds of appeal was not wilful or unreasonable.
(3) The Commissioner (Appeals) shall, after making such further in-
quiry as may be necessary, pass such order as he thinks just and proper, confirm-
ing, modifying or annulling the decision or order appealed against. Provided
that an order enhancing any penalty or fine in lieu of confiscation or confiscating
goods of greater value or reducing the amount of refund shall not be passed un-
less 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 re-
funded, 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-limit specified in Section 28 to show cause against the proposed
order.
(4) The order of the Commissioner (Appeals) disposing of the appeal
shall be in writing and shall state the points for determination, the decision
thereon and the reasons for the decision.
(4A) The Commissioner (Appeals) shall, where it is possible to do so,
hear and decide every appeal within a period of six months from the date on
which it is filed.
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