Rules 1 explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
The Customs (Appeals) Rules, 1982 prescribe the forms and filing details for appeals under the Customs Act, 1962. Rules 1 to 5 cover the opening provisions and the first appellate stage, appeals and applications to the Commissioner (Appeals): which form to use, who signs, how many copies, and when new evidence may be produced.
This article reads the Rules as amended up to Notification No. 56/2014-Customs (N.T.) (CBIC text updated 6 August 2014). Later notifications should be checked, as no official consolidated text exists beyond the CBIC text.
An appeal to the Commissioner (Appeals) under section 128(1) is made in Form C.A.-1, in duplicate, with a copy of the decision or order appealed against. A departmental application under section 129D(4) uses Form C.A.-2. The appellant may produce new evidence only in the four cases in rule 5, and the Commissioner (Appeals) must record reasons in writing.
Rules 1 and 2: commencement and definitions
The Rules are made under section 156(1) of the Act. Rule 1 gives the short title and says they come into force on a date the Central Government appoints by notification; a footnote records that they were brought into force from 11 October 1982 by Notification No. 222-Cus. Rule 2 defines "Act", "Form" (a form appended to the Rules) and "Section" (a section of the Act). See our article on sections 156 and 157 for the rule-making power.
The Rules use the designation "Commissioner (Appeals)", substituted for the earlier designation by section 50 of the Finance Act, 1995.
Rule 3: appeal to the Commissioner (Appeals)
Rule 3(1). An appeal under section 128(1) to the Commissioner (Appeals) shall be made in Form No. C.A.-1. For the Act-level right, see our articles on section 128 and section 128A.
Rule 3(2): who signs. The grounds of appeal and the form of verification in C.A.-1 are signed:
| Appellant | Signed by |
|---|---|
| Individual | The individual; or, if absent from India, the individual or a duly authorised person; if a minor or mentally incapacitated, the guardian or another person competent to act |
| Hindu undivided family | The Karta; if the Karta is absent from India or mentally incapacitated, any other adult member |
| Company or local authority | The principal officer |
| Firm | Any partner, not being a minor |
| Any other association | Any member or the principal officer |
| Any other person | That person, or some person competent to act on his behalf |
Rule 3(3). The form is filed in duplicate and accompanied by a copy of the decision or order appealed against.
The Rules do not print an appeal fee or a time limit. Those come from the Act; read the section articles linked above.
If you are preparing a first appeal against an order-in-original, our legal dispute resolution team can help with the grounds and the filing.
Rule 4: application to the Commissioner (Appeals)
Rule 4(1). An application under section 129D(4) to the Commissioner (Appeals) shall be made in Form No. C.A.-2. This is the departmental route: the application is made at the direction of the Principal Commissioner or Commissioner after the review under section 129D. See our article on section 129D.
Rule 4(2). The form is filed in duplicate, with two copies of the decision or order passed by the adjudicating authority (at least one a certified copy) and a copy of the order passed by the Principal Commissioner or Commissioner directing the adjudicating authority to apply to the Commissioner (Appeals).
Forms and filing at a glance
| Rule | Form | Filed under | Copies | Annexed |
|---|---|---|---|---|
| 3 | C.A.-1 | Appeal, section 128(1) | Duplicate | Copy of the decision or order appealed against |
| 4 | C.A.-2 | Application, section 129D(4) | Duplicate | Two copies of the adjudicating authority's order (one certified) and a copy of the direction order |
The Rules name these forms but the text does not reproduce them. C.A.-1 carries the grounds of appeal and a form of verification; C.A.-2 is the application form. Use the form from the official source.
Rule 5: production of additional evidence
Rule 5(1). The appellant may not produce before the Commissioner (Appeals) any evidence, oral or documentary, other than what he produced during the proceedings before the adjudicating authority, except in four situations:
- (a) the adjudicating authority refused to admit evidence which ought to have been admitted;
- (b) the appellant was prevented by sufficient cause from producing the evidence he was called upon to produce;
- (c) the appellant was prevented by sufficient cause from producing before that authority any evidence relevant to any ground of appeal; or
- (d) the adjudicating authority made the order without giving sufficient opportunity to adduce evidence relevant to any ground of appeal.
Rule 5(2). No such evidence is admitted unless the Commissioner (Appeals) records in writing the reasons for admitting it.
Rule 5(3). The Commissioner (Appeals) shall not take the evidence unless the adjudicating authority, or an officer authorised by him, has had a reasonable opportunity to examine the evidence or documents or cross-examine any witness, or to produce evidence or a witness in rebuttal.
Rule 5(4). The rule does not affect the Commissioner (Appeals)'s power to direct production of any document or examination of any witness to dispose of the appeal.
Example. Redwood Exports is appealing an order that rejected its declared value. At the hearing before the adjudicating authority it had no chance to produce its supplier's invoices because the notice gave a single day. In the appeal, it files the invoices and relies on rule 5(1)(d). The Commissioner (Appeals) must record reasons for admitting them and give the department a reasonable opportunity to examine them or produce rebuttal evidence.
Practical lesson: build the record at the first stage. Rule 5 is narrow, and each of its four doors depends on showing refusal, sufficient cause or lack of opportunity.
For the next stage, the Tribunal and High Court, read our article on rules 6 to 8. For revision and authorised representatives, see rules 8A to 10. For the overall appeal map, our guide to customs appeals is a good starting point.
Need help with a customs appeal?
Choosing the right form, getting the signatory right and preparing the evidence record are all points where appeals can stumble. If an order has gone against you or your client, our legal dispute resolution team can help prepare and file the appeal.
Key takeaways
- Appeals to the Commissioner (Appeals) use Form C.A.-1, filed in duplicate with a copy of the order appealed against.
- Departmental applications under section 129D(4) use Form C.A.-2, with two copies of the order (one certified) and the direction order.
- The grounds and verification are signed by the person the Rules specify for each type of appellant.
- New evidence is allowed only in the four cases in rule 5(1), with reasons recorded in writing and a fair chance for the department to respond.
- Fees and time limits are in the Act, not the Rules.
Read next
- Rules 6–8 of the Customs (Appeals) Rules, 1982: Tribunal appeals and High Court applications
- Rules 8A–10 of the Customs (Appeals) Rules, 1982: revision and authorised representatives
- Section 128 of the Customs Act: appeal to the Commissioner (Appeals)
- Customs appeals: Commissioner (Appeals) and CESTAT
Disclaimer: Based on the customs rules named above as published on the CBIC Tax Information Portal and, for sets amended since 2023, the amending notifications (read through a TaxClue consolidated reading text; no official consolidated text exists), as consulted on 3 October 2026. Later notifications, rates and the Customs Act, 1962 provisions referred to should be checked. This article is general information, not legal advice; check the official text before acting.