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2020 ] APPELLATE AUTHORITY UNDER CUSTOMS ACT A11
(3) Every appeal under this section shall be filed within three months
from the date on which the order sought to be appealed against is communicated
to the Commissioner of Customs, or as the case may be, the other party prefer-
ring the appeal.
(4) On receipt of notice that an appeal has been preferred under this
section, the party against whom the appeal has been preferred may, notwith-
standing that he may not have appealed against such order or any part thereof,
file, within forty-five days of the receipt of the notice, a memorandum of cross-
objections verified in such manner as may be specified by rules made in this be-
half against any part of the order appealed against and such memorandum shall
be disposed of by the Appellate Tribunal as if it were an appeal presented within
the time specified in sub-section (3).
(5) The Appellate Tribunal may admit an appeal or permit the filing of
a memorandum of cross-objections after the expiry of the relevant period re-
ferred to in sub-section (3) or sub-section (4), if it is satisfied that there was suffi-
cient cause for not presenting it within that period.
(6) An appeal to the Appellate Tribunal shall be in such form and shall
be verified in such manner as may be specified by rules made in this behalf and
shall, irrespective of the date of demand of duty and interest or of levy of penalty
in relation to which the appeal is made, be accompanied by a fee of, -
(a) where the amount of duty and interest demanded and penalty lev-
ied by any officer of Customs in the case to which the appeal relates
is five lakh rupees or less, one thousand rupees;
(b) where the amount of duty and interest demanded and penalty lev-
ied by any officer of Customs in the case to which the appeal relates
is more than five lakh rupees but not exceeding fifty lakh rupees,
five thousand rupees;
(c) where the amount of duty and interest demanded and penalty lev-
ied by any officer of customs in the case to which the appeal relates
is more than fifty lakh rupees, ten thousand rupees
(7) Every application made before the Appellate Tribunal, -
(a) in an appeal for rectification of mistake or for any other purpose; or
(b) for restoration of an appeal or an application shall be accompanied
by a fee of five hundred rupees :
Provided that no such fee shall be payable in the case of an application
filed by or on behalf of the Commissioner of Customs under this sub-section.
Orders of Appellate Tribunal - Section 129B
(1) The Appellate Tribunal may, after giving the parties to the appeal,
an opportunity of being heard, pass such orders thereon as it thinks fit, confirm-
ing, modifying or annulling the decision or order appealed against or may refer
the case back to the authority which passed such decision or order with such di-
rections as the Appellate Tribunal may think fit, for a fresh adjudication or deci-
sion, as the case may be, after taking additional evidence, if necessary.
(1A) The Appellate Tribunal may, if sufficient cause is shown, at any
stage of hearing of an appeal, grant time to the parties or any of them and ad-
journ the hearing of the appeal for reasons to be recorded in writing.
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