Download Form of Appeal to the Appellate Tribunal under Section 129A(1) of CUSTOM FORM in PDF and Excel
Download Custom Form No. C.A. – 3
Download Custom Form No. C.A. – 3Form of appeal to the Appellate Tribunal under Section 129A (1) of the Custom Act, 1962
As per rule 6(1) of the Customs (Appeal) Rules, 1982 section 129 A (1) of the Custom Act, 1962
RULE6. Form of Appeals, etc., to the Appellate Tribunal. —
(1) An appeal under sub-section (1) of section 129A to the Appellate Tribunal shall be made in Form No. C.A.-3.
SECTION129A. Appeals to the Appellate Tribunal –
(1) Any person aggrieved by any of the following orders may appeal to the Appellate Tribunal against such order –
(a) a decision or order passed by the Commissioner of Customs as an adjudicating authority
(b) an order passed by the Commissioner (Appeals) under section 128A;
(c) an order passed by the Board or the Appellate Commissioner of Customs under Section 128, as it stood immediately before the appointed day;
(d) an order passed by the Board or the Commissioner of Customs, either before or after the appointed day, under section 130, as it stood immediately before that day :
Provided that no appeal shall lie to the Appellate Tribunal and the Appellate Tribunal shall not have jurisdiction to decide any appeal in respect of any order referred to in clause (b) if such order relates to, –
(a) any goods imported or exported as baggage;
(b) any goods loaded in a conveyance for importation into India, but which are not unloaded at their place of destination in India, or so much of the quantity of such goods as has not been unloaded at any such destination if goods unloaded at such destination are short of the quantity required to be unloaded at that destination;
(c) payment of drawback as provided in Chapter X, and the rules made there under :
Provided further that] the Appellate Tribunal may, in its discretion, refuse to admit an appeal in respect of an order referred to in clause (b) or clause (c) or clause (d) where –
(i) the value of the goods confiscated without option having been given to the owner of the goods to pay a fine in lieu of confiscation under section 125; or
(ii) in any disputed case, other than a case where the determination of any question having a relation to the rate of duty of customs or to the value of goods for purposes of assessment is in issue or is one of the points in issue, the difference in duty involved or the duty involved; or
(iii) the amount of fine or penalty determined by such order, does not exceed fifty thousand rupees.
