Customs Act, 1962 › Chapter XV — Appeals and Revision

Section 129B.  Orders of Appellate Tribunal

Customs Act, 1962

Bare Act

Orders of Appellate Tribunal. —

(1) The Appellate Tribunal may, after giving the parties to the appeal, anopportunity of being heard, pass such orders thereon as it thinks fit,confirming, modifying or annulling the decision or order appealed against ormay refer the case back to the authority which passed such decision or orderwith such directions as the Appellate Tribunal may think fit, for a freshadjudication or decision, as the case may be, after taking additional evidence,if necessary.

(1A) The Appellate Tribunal may, ifsufficient cause is shown, at any stage of hearing of an appeal, grant time tothe parties or any of them and adjourn the hearing of the appeal for reasons tobe recorded in writing:

Provided that no such adjournment shall be granted more than three times to aparty during hearing of the appeal.

(2) The Appellate Tribunal may, at any time within six months from the date of the order, with a view torectifying any mistake apparent from the record, amend any order passed by itunder sub-section (1) and shall make such amendments if the mistake is broughtto its notice by the Principal Commissioner of Customsor Commissioner of Customs or the other party to the appeal:

Provided that an amendment which has the effect of enhancing the assessment orreducing a refund or otherwise increasing the liability of the other partyshall not be made under this sub-section, unless the Appellate Tribunal hasgiven notice to him of its intention to do so and has allowed him a reasonableopportunity of being heard.

(2A) The Appellate Tribunal shall, where it ispossible to do so, hear and decide every appeal within a period of three yearsfrom the date on which such appeal is filed:

[Omitted]

(3) The Appellate Tribunal shall send a copy of every order passedunder this section to the Principal Commissioner ofCustoms or Commissioner of Customs and the other party to the appeal.

(4) Save as otherwise provided in section 130 or section 130E,orders passed by the Appellate Tribunal on appeal shall be final.

Judgments on Section 129B

  • Vicky Ramchand Asrani vs Mumbai-Air Port — CESTAT, 19 Dec 2024. Illicit import of gold must be deterred, but not by alienation of possession from its owner — where goods are merely restricted and not truly prohibited, absolute confiscation under section 125 fails and the owner is…
  • Mapaex Consumer Healthcare Pvt. Ltd. vs Union Of India — Madhya Pradesh High Court, 18 Aug 2026. Where a fiscal statute provides a complete, self-contained hierarchy of statutory remedies, the High Court should not entertain an Article 226 writ petition that short-circuits the regular statutory appeal against a…
  • Tonira Pharma Ltd vs The Union Of Inida — Gujarat High Court, 18 Jun 2026. Excise duty paid on clearing goods into the DTA cannot be adjusted or abated against customs or anti-dumping duty liability, the two levies being distinct in nature with no statutory provision permitting such…
  • Yamal Manojbhai Jagada vs Commissioner Of Customs Airport &… — CESTAT, 15 May 2026. Under Section 125 of the Customs Act, 1962 no condition can be imposed while offering redemption of confiscated goods — the owner may opt for home consumption on payment of duty, interest, fine and penalty, or for…
  • A.K. Impex vs Union Of India — Madras High Court, 13 Jul 1990. The order of a statutory functionary must stand or fall on the reasons disclosed in the order itself — its deficiency cannot be supplied by looking into departmental files — and an appeal or review under the Customs Act…
  • Aircel Ltd vs Coimbatore — CESTAT, 16 Feb 2026. Once a resolution plan is approved by the NCLT under Section 31(1) of the IBC, a pending tax appeal stands concluded and the Tribunal loses jurisdiction, becoming functus officio, unless the approved resolution plan…
  • Dishnet Wireless Limited vs Cst Ch - I — CESTAT, 3 Feb 2026. Once a resolution plan is approved by the NCLT under Section 31(1) of the IBC, claims not forming part of the plan stand extinguished, and unless the approved plan expressly permits continuation, the appellate Tribunal…
  • Responsive Industries Ltd vs Commssioner Of Cgst & Central Excise… — CESTAT, 22 Dec 2023. A case of diversion of duty-exempt goods cannot be made out without evidence of the actual movement of the goods alleged to have been diverted, and standard input output norms (SION) are per-material ceilings or…