Customs Appeals — Commissioner (Appeals) & CESTAT

Section 128 of the Customs Act, 1962: appeal to Commissioner of Customs (Appeals) — any person aggrieved by an order passed under Section 60, 69, 77, 83, or 122 or 128AA or by a decision under Section 47 may appeal within 60 days of communication of the order; Commissioner (Appeals) must dispose of the appeal within 6 months. Section 128A of the Customs Act, 1962: procedure in appeal — mandatory pre-deposit of 7.5% of duty demanded (maximum Rs. 10 crore) for appeal to Commissioner (Appeals); mandatory pre-deposit of 10% (maximum Rs. 15 crore) for appeal to CESTAT. Section 129A of the Customs Act, 1962: appeals to the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) — against orders of Commissioner or Commissioner (Appeals); filing within 3 months of order. Section 129B of the Customs Act, 1962: CESTAT bench composition — principal bench in New Delhi; regional benches; technical and judicial members. Section 129E of the Customs Act, 1962: deposit of certain percentage of duty as a condition for hearing of appeal (mandatory pre-deposit). Section 130 of the Customs Act, 1962: reference to High Court on substantial questions of law — within 6 months of CESTAT order. CESTAT (Procedure) Rules 1982: filing procedure, record of proceedings, adjournment, and stay applications.

Customs disputes arising from demands, penalties, confiscation orders, or refund rejections require structured appellate representation to protect business interests and secure lawful outcomes. Our Customs Appeals service provides end-to-end legal representation before the Commissioner of Customs (Appeals) under Section 128, the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) under Section 129A, and High Court references under Section 130 of the Customs Act, 1962. We assist importers, exporters, customs brokers, and other stakeholders in challenging adverse orders through the appellate hierarchy with precision and diligence.

At the first appellate level, Section 128 permits any person aggrieved by an order passed under Sections 60, 69, 77, 83, or 122 or 128AA, or by a decision under Section 47, to appeal to the Commissioner of Customs (Appeals) within 60 days of communication of the order. Section 128A mandates a pre-deposit of 7.5% of the duty demanded (maximum Rs. 10 crore) as a condition for hearing. At the second appellate level, Section 129A provides for appeals to CESTAT against orders of the Commissioner or Commissioner (Appeals), to be filed within 3 months, with a mandatory pre-deposit of 10% of disputed duty (maximum Rs. 15 crore) under Section 129E. CESTAT benches, constituted under Section 129B, comprise both judicial and technical members ensuring specialized adjudication.

Where the CESTAT order involves a substantial question of law, Section 130 enables a reference to the High Court within 6 months of the tribunal order. The CESTAT (Procedure) Rules 1982 govern filing procedures, record of proceedings, adjournments, and stay applications at the tribunal level. Our firm manages the complete appellate lifecycle — from evaluating grounds of appeal and computing pre-deposits to drafting memoranda, presenting oral arguments, filing stay applications, and pursuing High Court references when warranted.