Customs Rules

Customs (Appeals) Rules, 1982

The full text of the Customs (Appeals) Rules, 1982 in order: 14 rules in 7 chapters, each with the notifications, circulars and judgments that apply to it, and a plain-English explanation.

Customs (Appeals) Rules, 1982

• Introduction

Chapter I — PRELIMINARY

• 1 — Short title and commencement
• 2 — Definitions

Chapter II — APPEALS TO [COMMISSIONER] (APPEALS)

• 3 — Form of appeal to [Commissioner] (Appeals)
• 4 — Form of application to the [Commissioner] (Appeals)
• 5 — Production of additional evidence before the [Commissioner] (Appeals)

CHAPTER III — APPEALS TO APPELLATE TRIBUNAL

• 6 — Form of Appeals, etc., to the Appellate Tribunal
• 7 — Form of application to the Appellate Tribunal
• 8 — Form of application to the High Court

CHAPTER III A — REVISION BY CENTRAL GOVERNMENT

• 8A — Form of revision application to the Central Government
• 8B — Procedure for filing revision application

CHAPTER IV — AUTHORISED REPRESENTATIVES

• 9 — Qualifications for authorised representatives
• 10 — Authority under section 146A(5)(b)

Chapter V — MISCELLANEOUS 11 to 17

• 11 to 17 (omitted)