CUSTOMS APPEAL MATTERS
Customs (Appeals) Rules, 1982
[Notification No. 212-Cus., dated 10-9-1982 as amended by Notifications No. 248-Cus., dated 10-11-1982; No. 15/85-Cus., dated 30-1-1985 and No. 252/86-Cus., dated 16-4-1986.]
In exercise of the powers conferred by sub-section (1) of section 156 of the Customs Act, 1962 (52 of 1962), the Central Government hereby makes the following rules, namely :
Chapter I
PRELIMINARY
1. Short title and commencement.-
(1) These rules may be called the Customs (Appeals) Rules, 1982.
(2) They shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint.
2. Definitions.-
In these rules, unless the context otherwise requires, -
(a) "Act" means the Customs Act, 1962 (52 of 1962);
(b) "Form" means a form appended to these rules;
(c) "Section" means a section of the Act.
Chapter II
APPEALS TO [COMMISSIONER] (APPEALS)
3. Form of appeal to [Commissioner] (Appeals).-
(1) An appeal under sub-section (1) of section 128 to the [Commissioner (Appeals)] shall be made in Form No. C.A.-1.
(2) The grounds of appeal and the form of verification as contained in Form No. C.A.-1 shall be signed :-
in the case of an individual, by the individual himself or where the individual is absent from India, by the individual concerned or by some person duly authorised by him in this behalf and where the individual is a minor or is mentally incapacitated from attending to his affairs, by his guardian or by any other person competent to act on his behalf;
(a)in the case of a Hindu undivided family, by the
(b) Karta and, where the Karta is absent from India or is mentally incapacitated from attending to his affairs, by any other adult member of such family;
in the case of a company or local authority, by the principal officer thereof;
(c)in the case of a firm, by any partner thereof, not being a minor;
(d)in the case of any other association, by any member of the association or the principal officer thereof; and
(e)in the case of any other person, by that person or some person competent to act on his behalf.
(f)(3) The form of appeal in Form No. C.A.-1 shall be filed in duplicate and shall be accompanied by a copy of the decision or order appealed against.
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 appeal copy) and a copy of the order passed by the [Commissioner] of Customs directing such authority to apply to the [Commissioner] (Appeals).
5. Production of additional evidence before the [Commissioner] (Appeals).-
(1) The appellant shall not be entitled to produce before the [Commissioner] (Appeals) any evidence, whether oral or documentary, other than the evidence produced by him during the course of proceedings before the adjudicating authority, except in the following circumstances, namely :-
where the adjudicating authority has refused to admit evidence which ought to have been admitted; or
(a)where the appellant was prevented by sufficient cause from producing the evidence which he was called upon to produce by that authority; or
(b)where the appellant was prevented by sufficient cause from producing before the authority any evidence which is relevant to any ground of appeal; or
(c)where the adjudicating authority has made the order appealed against without giving sufficient opportunity to the appellant to adduce evidence relevant to any ground of appeal.
(d)(2) No evidence shall be admitted under sub-rule (1) unless the [Commissioner] (Appeals) records in writing the reasons for its admission.
(3) The [Commissioner] (Appeals) shall not take any evidence produced under sub-rule (1) unless the adjudicating authority or an officer authorised in this behalf by the said authority has been allowed a reasonable opportunity -
to examine the evidence or documents or to cross-examine any witness produced by the appellant; or
(a)to produce any evidence or any witness in rebuttal of the evidence produced by the appellant under sub-rule (1).
(b)(4) Nothing contained in this rule shall affect the powers of the [Commissioner] (Appeals) to direct the production of any document, or the examination of any witness, to enable him to dispose of the appeal.
