Customs (Appeals) Rules, 1982 [Notification No. 212-Cus , dated 10-9-1982 as amended by Notifications No. 248… — LIST OF AMENDING ACTS

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. CA-1. (2) The grounds of appeal and the form of verification as contained in Form No. C.A-1 shall be signed (a) 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; (b) in the case of Hindu undivided family, by the 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; (c) in the case of a company or local authority, by the principal officer thereof; (d) in the