Customs (Appeals) Rules, 1982

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).- 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 :- (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 a 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 ther

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