Customs

1 Filling-:

1. If a person is aggrieved by the orders of customs authorities he can file an appeal to the Commissioner of Customs (Appeals) within 60 days in Form C.A.1. Commissioner (Appeals) should, as far as possible, decide appeals within six months and stay/waiver of pre-deposit applications within 30 days.

2. A second appeal lies to the Customs, Excise and Service Tax Appellate Tribunal which should be submitted in Form C.A.3 along with the prescribed additional declaration within three months