Report No. 162

Appeals to collector (appeals)

Under section 128, any person aggrieved by any decision or order passed under this Act by an officer of customs lower in rank than a Collector of Customs, may appeal to the Collector (Appeals) within 3 months from the date of communication to him by such decision or order. This right extends to important matters like classification and valuation besides several other matters provided by the Act.

Under section 128A, the Collector (Appeals) after making such inquiry as may be necessary, may pass such order as he thinks fit confirming, modifying or annulling the decision or order appealed against, or may refer the case back to the adjudicating authority with such directions as he may think fit for a fresh adjudication or decision, as the case may be, after taking additional evidence, if necessary. On disposal of the appeal, the Collector (Appeals) communicates the order passed by him to the appellant, the adjudicating authority and the Collector of Customs.