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A88 EXCISE LAW TIMES [ Vol. 373

Appeal Form No. prescribed under Customs (Appeals) Rules, 1982 to file appeal
under Customs Act, 1962
S. Under Section Under Rule Form No. No. of
No. Copies
1. 129E (Appeal) 6(1) CA-3 4
(Memo-of-Cross Objection) 6(2) CA-4 4
2. 129D 7(1) CA-5 4
3. 130A (High Court) 8(1) CA-6 4
(Memo-of-Cross Objection) 8(2) CA-7 4
4. 129DD (Revision to Cen Govn.) 8A(1)(1) CA-8 2
Addressed to Under Secretary 8B(1)
Note : The revision application in Form No. CA-8 shall be filed in duplicate and
shall be accompanied by an equal number of copies of the following documents,
namely :-
(i) order passed by the CoC (Appeals) under Section 128A; and
(ii) decision or order passed by the Customs Officer which was the sub-
ject-matter of the order referred to in clause (i).
Adjournments during Appeal
At any stage of the hearing of the appeal, if sufficient cause is shown ad-
journment can be granted, for the reasons to be recorded in writing.
S. Under Section Who can Adjourn Max No. of Times
No.
1. 128 (1A) Commissioner (Appeals) 3
2. 129B(1A) CESTAT 3
Rectification of Mistakes (“ROM)” during Appeal u/s 129B(2)
Application for Rectification of Mistakes is filed under Section 129B(2) of
Customs Act,1962 which reads as under :
“(2) The Appellate Tribunal may, at any time within six months from the
date of the order, with a view to rectifying any mistake apparent from the
record, amend any order passed by it under sub-section (1) and shall make
such amendments if the mistake is brought to its notice by the Commissioner
of Customs or the other party to the appeal.”
S. Particulars Who can file Time
No. application Period
1. With a view to rectifying any mistake ap- 1. Commissioner 6 Months
parent from the record, amend any order of Customs
passed by it under sub-section (1) and or
shall make such amendments if the mis- 2. Party to the Ap-
take is brought to its notice peal

It is to be borne in mind that the time period stipulated above shall be
counted from the date order has been received by the party to the appeal. This
view can be reinforced from the following observation of the Hon’ble Bombay
High Court in Allied Fibres v. Commissioner of Customs (Import) Custom Appeal No.
109/2015 [2017 (357) E.L.T. 123 (Bom.)] :
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