Customs (Appeals) Rules, 1982 › Chapter II — APPEALS TO [COMMISSIONER] (APPEALS)

Rule 4. Form of application to the [Commissioner] (Appeals)

Customs (Appeals) Rules, 1982

Official text

Rule 4. Form of application to the Commissioner (Appeals). —

(1) An application under sub-section (4) of Section 129D to the Commissioner (Appeals) shall be made in Form No. C.A.-2.

(2) The form of application in Form No. C.A.-2 shall be filed in duplicate and shall be accompanied by two copies of the decision or order passed by the adjudicating authority (one of which at least shall be a certified copy) and a copy of the order passed by the Principal Commissioner of Customs or Commissioner of Customs, as the case may be directing such authority to apply to the Commissioner (Appeals).

Judgments on Rule 4

  • Shri Biplab Karmakar vs -Kolkata(Prev) — CESTAT, 28 Feb 2025. An Order-in-Appeal passed beyond the six-month period under Section 128A(4A) without a plausible explanation for the delay must be set aside, and the burden of proving that gold seized deep inside Indian territory is…
  • 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…