Download Form of Appeal to the Collector (Appeals) under Section 128 of CUSTOM FORM in PDF and Excel
Download Custom Form No. C.A – 1
Download Custom Form No. C.A – 1 Form of Appeal to the commissioner (Appeals) under Section 128 of the Customs Act, 1962
As per rule 3 of the custom (Appeal) rules, 1982 section 128 of the custom act, 1962
RULE3. Form of appeal to [Commissioner] (Appeals). —
(1) An appeal under sub-section (1) of section 128 to the [Commissioner (Appeals)] shall be made in Form No. C.A.-1
(2) The grounds of appeal and the form of verification as contained in Form No. C.A.-1 shall be signed:-
(a) in the case of an individual, by the individual himself or where the individual is absent from India, by the individual concerned or by some person duly authorised by him in this behalf and where the individual is a minor or is mentally incapacitated from attending to his affairs, by his guardian or by any other person competent to act on his behalf;
(b) in the case of a Hindu undivided family, by the (b) Karta and, where the Karta is absent from India or is mentally incapacitated from attending to his affairs, by any other adult member of such family;
(c) in the case of a company or local authority, by the principal officer thereof;
(d) in the case of a firm, by any partner thereof, not being a minor;
(e) in the case of any other association, by any member of the association or the principal officer thereof; and
(f) in the case of any other person, by that person or some person competent to act on his behalf.
(3) The form of appeal in Form No. C.A.-1 shall be filed in duplicate and shall be accompanied by a copy of the decision or order appealed against.
SECTION128. Appeals to Commissioner (Appeals) –
(1) 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 appeal to the Commissioner (Appeals) within sixty days from the date of the communication to him of such decision or order :
Provided that the Commissioner (Appeals) may, if he is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the aforesaid period of sixty days, allow it to be presented within a further 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 reasons to be recorded in writing:
Provided that no such adjournment shall be granted more than three times to a party during hearing of the appeal.
(2) Every appeal under this section shall be in such form and shall be verified in such manner as may be specified by rules made in this behalf.