Rule 6. Form of Appeals, etc., to the Appellate Tribunal

Official text

Rule 6. Form of Appeals, etc., to the Appellate Tribunal. —

(1) An appeal under sub-section (1) of section 129A to the Appellate Tribunal shall be made in Form No. C.A.-3.

(2) A memorandum of cross-objections to the Appellate Tribunal under sub-section (4) of section 129A shall be made in Form No. C.A.-4.

(3) Where an appeal under sub-section (1) of section 129A or a memorandum of cross-objections under sub-section (4) of that section is made by any person other than the Principal Commissioner of Customs or Commissioner of Customs, as the case may be, the grounds of appeal, the grounds of cross-objections and the forms of verification as contained in Form Nos. C.A.-3 and C.A.-4, as the case may be, respectively shall be signed by the person specified in sub-rule (2) of rule 3.

(4) The form of appeal in Form No. C.A.-3 and the form of memorandum of cross-objections in Form No. C.A.-4 shall be filed in quadruplicate and shall be accompanied by an equal number of copies of the order appealed against (one of which at least shall be a certified copy).