Page 47 - ELT_1st August 2020_Vol 373_Part 3

2020 ] APPELLATE MECHANISM UNDER CUSTOMS ACT, 1962 A85

APPELLATE MECHANISM UNDER
CUSTOMS ACT, 1962
By
Vijay Shekhar Jha, LL.M.
ADVOCATES
Introduction
Chapter XV of Customs Act, 1962 deals with the
whole structure of appeal. It consists of 23 provisions
which are read with Customs (Appeal) Rules, 1982 to un-
derstand Customs Appellate Mechanism holistically. The
Scheme of Appellate Mechanism as expounded in the Customs Act, 1962 and
Customs (Appeals) Rules, 1982 is explained in the form of flow chart as repro-
duced below.

Figure 1 : Flow chart of Appellate Mechanism

Appellate Hierarchy and Timelines for filing appeals
It is paramount to understand the hierarchy of the Appellate Authorities
within which appeals move under the Customs Act, 1962. Further, the time
frame within which appeal can be filed is important, as any appeal filed beyond
this period is liable to be dismissed. With this view, hierarchy of the appellate
authority and time frame (as has been stipulated in the Customs Act, 1962) with-
in which all appeals are to be filed has been detailed in the table as reproduced
below :

EXCISE LAW TIMES  1st August 2020  47