Appellate Stages:

Under this Chapter, both assessee and department have been conferred with a right of three stage remedies against the orders passed under Customs Act and Rules.

Briefly, it consists of three stages of appeal two stages of revision and further appeal to Supreme Court. The three stages of Appellate Authorities are the Commissioner (Appeals), CESTAT, High Court.

For orders passed by officers lower than the rank of Principal Commissioner/Commissioner of Customs, the first appeal lies to the Commissioner (Appeals) and there from to the Appellate Tribunal, and then to High Court and finally to the Supreme Court. Where the order of the Tribunal does not relate to determination of rate of duty or value of goods, an appeal is made to the High Court under sections 130, instead of appeal to Supreme Court. In cases where the order-in-original is passed by a Principal Commissioner/Commissioner of Customs, appeal lies directly to the Appellate Tribunal.

The provisions contained in sections 128 to 131C are similar to the provisions contained in sections 35 to 36 of the Central Excise Act.