Appeal

The Appeals in Customs accrues out of rejection of any refund /rebate claim, any demand/ recovery of duty and assessment.

In case of order in original issued to importer/ exporter they have to file an appeal before Commissioner Appeal within the period of 60 days and further condonable delay of 30 days. If the appeal is not filed within this prescribed time limit it is time barred and can not be accepted as the Commissioner Appeal does not have the power to condone the delay beyond 30 days.

SHRI HIMANSHU C SOPARIWALA VERSUS COMMISSIONER OF CUSTOMS-AHMEDABAD Dated: - 22-4-2016 IN CESTAT AHMEDABAD

While filing an appeal It is important to check the designation of adjudicating authority passing the order. The orders passed by the officer below the rank of Commissioner, appeal can be filed at the Commissioner appeal but, in case of officer of the rank of Commissioner/ Principal Comm. passes the order, the appeal has to be filed at the CESTAT.

The matters of drawback if rejected by the commissioner (Appeal), appeal can be filed at High Court Directly and not at CESTAT, but order of the officer lower the rank of commissioner can be heard by CESTAT in drawback matters.

In the matters of Drawback the appeal can be filed at the Comm. Appeal for the adjudicating authority lower the rank of Commissioner and if Commissioner Appeal rejects the claim then appeal has to filed at High Court directly as CESTAT does not have jurisdiction to hear such matters.

The cases involving valuation/ classification matter if rejected by CESTAT are to be filed at Supreme Court as High Court does not have the jurisdiction to hear such matters.