Rule 7. Form of application to the Appellate Tribunal

Official text

Rule 1 7. Form of appeal or application to the Appellate Tribunal. —

(1) An appeal under sub-section (2) of section 129A or an application under sub-section (4) of section 129D of the Act to the Appellate Tribunal shall be made in Form No. C.A.-5.

(2) The appeal or application in Form No. C.A.-5 shall be filed in quadruplicate accompanied by an equal number of copies of the decision or order (one of which at least shall be a certified copy) passed by:-

(a) the Appellate Commissioner of Customs under section 128 of the Act, as it stood immediately before the appointed day, or by the Commissioner (Appeals) under section 128A of the Act and a copy the order passed by the Committee of Commissioners of Customs under sub-section (2) of the section 129A of the Act.

(b) the Principal Commissioner of Customs or Commissioner of Customs, as the case may be and a copy of the order passed by the Committee of Chief Commissioner of Customs under sub-section (1) of section 129D of the Act.