Rules 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.
Rules 6 to 8 of the Customs (Appeals) Rules, 1982 prescribe the forms for the second and third stages of a customs dispute: appeals and cross-objections to the Appellate Tribunal (CESTAT) and applications to the High Court. Each has its own form, a rule on who signs and a filing requirement of four copies.
This article reads the Rules as amended up to Notification No. 56/2014-Customs (N.T.) (CBIC text updated 6 August 2014; rule 7 as substituted by Notification No. 37/2013-Cus. (N.T.) and rule 8 as substituted by Notification No. 62/99-Cus. (N.T.)). Later notifications should be checked, as no official consolidated text exists beyond the CBIC text.
An appeal to the Tribunal under section 129A(1) uses Form C.A.-3, cross-objections Form C.A.-4, and a departmental appeal or application under section 129A(2) or 129D(4) Form C.A.-5, each in quadruplicate with matching copies of the order (one certified). A High Court application under section 130A(1) uses Form C.A.-6 and cross-objections Form C.A.-7, also in quadruplicate. The Rules prescribe no fee.
Rule 6: appeal and cross-objections to the Tribunal
Rule 6(1). An appeal under section 129A(1) to the Appellate Tribunal shall be made in Form No. C.A.-3.
Rule 6(2). A memorandum of cross-objections under section 129A(4) shall be made in Form No. C.A.-4.
Rule 6(3). Where the appeal or cross-objections is made by anyone other than the Principal Commissioner of Customs or Commissioner of Customs, the grounds and the forms of verification in C.A.-3 and C.A.-4 are signed by the person specified in rule 3(2). That is the same list of signatories used for first appeals: individual, Karta of a Hindu undivided family, principal officer of a company, partner of a firm and so on. See our article on rules 1 to 5.
Rule 6(4). The forms are filed in quadruplicate, accompanied by an equal number of copies of the order appealed against, one of which at least shall be a certified copy.
For the Act-level right to appeal, cross-objections and the Tribunal's powers, see our articles on section 129A and section 129D.
Rule 7: appeal or application to the Tribunal by the department
Rule 7 was substituted by Notification No. 37/2013-Cus. (N.T.) dated 10 April 2013.
Rule 7(1). An appeal under section 129A(2) or an application under section 129D(4) to the Appellate Tribunal shall be made in Form No. C.A.-5.
Rule 7(2). The appeal or application is filed in quadruplicate, accompanied by an equal number of copies of the decision or order (one at least a certified copy) passed by:
- (a) the Appellate Commissioner of Customs under section 128 of the Act, as it stood immediately before the appointed day, or by the Commissioner (Appeals) under section 128A, together with a copy of the order passed by the Committee of Commissioners of Customs under section 129A(2); or
- (b) the Principal Commissioner of Customs or Commissioner of Customs, together with a copy of the order passed by the Committee of Chief Commissioner of Customs under section 129D(1).
Clause (a) is quoted as printed, including the words "as it stood immediately before the appointed day". They are a carry-over from the time the Act's appeal structure was changed, and readers should rely on the Act's current sections for how appeals are routed today.
Because C.A.-5 is used for both the section 129A(2) appeal and the section 129D(4) application, check which Act provision your case rests on before choosing the attachments.
Rule 8: High Court
Rule 8(1). An application under section 130A(1) requiring the High Court to direct the Appellate Tribunal to refer to the High Court any question of law is made in Form No. C.A.-6, filed in quadruplicate.
Rule 8(2). A memorandum of cross-objections under section 130A(3) to the High Court is made in Form No. C.A.-7, filed in quadruplicate.
Rule 8(3). Where the application or memorandum is made by anyone other than the Principal Commissioner or Commissioner, the application, memorandum or form of verification in C.A.-6 or C.A.-7 is signed by the person specified in rule 3(2).
Rule 8 was substituted by Notification No. 62/99-Cus. (N.T.) dated 17 November 1999, and rule 8(3) carries the 2014 designation change. For the sections, see our article on sections 130A to 130D.
Forms at a glance
| Rule | Form | Purpose | Filed under | Copies |
|---|---|---|---|---|
| 6(1) | C.A.-3 | Appeal to the Appellate Tribunal | Section 129A(1) | Quadruplicate, with equal copies of the order (one certified) |
| 6(2) | C.A.-4 | Memorandum of cross-objections to the Tribunal | Section 129A(4) | Quadruplicate, as above |
| 7 | C.A.-5 | Appeal or application to the Tribunal | Section 129A(2) or 129D(4) | Quadruplicate, with the orders listed in rule 7(2) |
| 8(1) | C.A.-6 | Application to the High Court for reference of a question of law | Section 130A(1) | Quadruplicate |
| 8(2) | C.A.-7 | Memorandum of cross-objections to the High Court | Section 130A(3) | Quadruplicate |
The forms are named in the Rules; the text of the forms is not reproduced here, so use the form from the official source. No fee is mentioned in these rules. The fee for a Tribunal appeal is in the Act; see our article on section 129A above.
Example. Larch Imports has lost a first appeal and files before the Tribunal in Form C.A.-3. Because its partner Mohan signs the verification (rule 6(3) via rule 3(2)(d)), the filing includes four sets of the first-appeal order, one of them certified. The department files its own cross-objections in Form C.A.-4, also in four sets. If either side later wants a question of law referred to the High Court, it uses Form C.A.-6.
If you are weighing a Tribunal appeal against a first-appeal order, our legal dispute resolution team can help you check the forms, copies and signatory before filing.
Need help taking a customs dispute to the Tribunal?
Four copies, a certified order and the right signatory sound simple, but a defective filing wastes time. Our legal dispute resolution team can prepare the memorandum and check the set before filing. For the earlier and later stages, read rules 1 to 5 and rules 8A to 10.
Key takeaways
- C.A.-3 is the Tribunal appeal, C.A.-4 the cross-objections, C.A.-5 the departmental appeal or application.
- All Tribunal and High Court forms are filed in quadruplicate with matching copies of the order, at least one certified (for the Tribunal forms).
- Appellants other than the Principal Commissioner or Commissioner sign as rule 3(2) specifies.
- C.A.-6 and C.A.-7 are the High Court application and cross-objections under section 130A.
- The Rules prescribe no fee; check the Act.
Read next
- Rules 1–5 of the Customs (Appeals) Rules, 1982: appeal to the Commissioner (Appeals)
- Rules 8A–10 of the Customs (Appeals) Rules, 1982: revision and authorised representatives
- Section 129A of the Customs Act: appeals to the Appellate Tribunal
- Sections 130A–130D of the Customs Act: application to the High Court
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.