Section 129A 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.
Section 129A is the main appeal provision for second appeals in customs. It lists the orders against which an aggrieved person may appeal to the Appellate Tribunal, excludes some matters, allows the Tribunal to refuse small cases, sets a three-month period, allows cross-objections within forty-five days, and prints the fee slabs. This article follows the text on the CBIC portal updated to 30 March 2022.
A person aggrieved by an adjudicating order of a Principal Commissioner or Commissioner, or by an order of the Commissioner (Appeals) under section 128A, may appeal to the Appellate Tribunal, within three months of communication. Certain orders on baggage, goods not unloaded and drawback are excluded. The Tribunal may refuse to admit small matters that do not exceed two lakh rupees. The other side may file cross-objections within forty-five days. The fee depends on the duty, interest and penalty demanded.
The text consulted is the CBIC copy last updated on 30 March 2022 (the Act as amended up to the Finance Act, 2022). Later Finance Acts are not in that copy; check any later change to section 129A before acting.
Reading note
The copy prints section 129A with many joined words ("theAppellate", "todecide", "threemonths", "thousandrupees"). Figures below are quoted as printed: two lakh rupees; three months; forty-five days; the three fee slabs; and five hundred rupees. For the Tribunal itself see our article on section 129. If you hold an order and the three months are running, our legal dispute resolution team can help you prepare the appeal.
Sub-section (1): which orders can be appealed
"Any person aggrieved by any of the following orders may appeal to the Appellate Tribunal":
| Clause | Order |
|---|---|
| (a) | A decision or order passed by the Principal Commissioner of Customs or Commissioner of Customs as an adjudicating authority |
| (b) | An order passed by the Commissioner (Appeals) under section 128A |
| (c) | An order passed by the Board or the Appellate Commissioner of Customs under section 128, as it stood immediately before the appointed day |
| (d) | An order passed by the Board or the Principal Commissioner or Commissioner, either before or after the appointed day, under section 130, as it stood immediately before that day |
Clauses (c) and (d) refer to the position before "the appointed day". The copy prints no date for it, and this article gives none. For the first appeal, see our articles on section 128 and section 128A.
The first proviso: orders that cannot come to the Tribunal
"No appeal shall lie to the Appellate Tribunal and the Appellate Tribunal shall not have jurisdiction to decide any appeal in respect of any order referred to in clause (b) if such order relates to":
- any goods imported or exported as baggage;
- any goods loaded in a conveyance for importation into India, but which are not unloaded at their place of destination in India, or so much of the quantity as has not been unloaded if goods unloaded are short of the quantity required to be unloaded at that destination;
- payment of drawback as provided in Chapter X, and the rules made thereunder.
This exclusion is about orders of the Commissioner (Appeals), clause (b). The footnote records that this proviso was substituted for "Provided that" by the Finance Act, 1984 (21 of 1984), with effect from 11.05.1984. Sub-section (1A) deals with appeals of this nature that were pending on the commencement of section 40 of the Finance Act, 1984: they stand transferred to the Central Government, to be dealt with under section 129DD, which our article on section 129DD covers.
The second proviso: refusal to admit small matters
The Appellate Tribunal "may, in its discretion, refuse to admit an appeal in respect of an order referred to in clause (b) or clause (c) or clause (d)" where:
- (i) the value of the goods confiscated without option given to the owner to pay a fine in lieu of confiscation under section 125; or
- (ii) in any disputed case, other than one where a question relating to the rate of duty of customs or to the value of goods for purposes of assessment is in issue, the difference in duty involved or the duty involved; or
- (iii) the amount of fine or penalty determined by the order,
"does not exceed two lakh rupees". The footnote records that "two lakh rupees" replaced "fifty thousand rupees" by the Finance (No.2) Act, 2014 (25 of 2014), with effect from 06.08.2014. Three points: the refusal is in the Tribunal's discretion ("may"); it applies to orders under clauses (b), (c) and (d), not clause (a); and a case where a question on the rate of duty or on valuation for assessment is in issue is outside head (ii). Section 125 is covered in our article on sections 125 to 127.
Sub-sections (1B) and (2): committees and departmental appeals
Sub-section (1B), inserted by the Finance Act, 2005 (18 of 2005), with effect from 13.05.2005, per the footnote, lets the Board constitute Committees by order, each of two Chief Commissioners of Customs or two Commissioners of Customs, as the case may be.
Under sub-section (2), the Committee of Commissioners of Customs may, if of opinion that an order of the Appellate Principal Commissioner or Commissioner under section 128 (as it stood before the appointed day) or of the Commissioner (Appeals) under section 128A "is not legal or proper", direct the proper officer to appeal on its behalf to the Appellate Tribunal. The proviso, inserted by the Finance Act, 2008 (18 of 2008), with effect from 10.05.2008, deals with a difference of opinion in the Committee: the point is referred to the jurisdictional Principal Chief Commissioner or Chief Commissioner, who may direct the proper officer to appeal. Departmental review is covered further in our article on section 129D.
Sub-sections (3) to (5): time, cross-objections and delay
- Three months (sub-section (3)). Every appeal "shall be filed within three months from the date on which the order sought to be appealed against is communicated to the Principal Commissioner of Customs or Commissioner of Customs, or as the case may be, the other party preferring the appeal." The starting point is communication.
- Cross-objections (sub-section (4)). On receipt of notice that an appeal has been preferred, the other party may, "notwithstanding that he may not have appealed against such order or any part thereof", file within forty-five days of receipt of the notice a memorandum of cross-objections against any part of the order, verified as specified by rules. It is disposed of as if it were an appeal presented within the time in sub-section (3).
- Delay (sub-section (5)). The Tribunal may admit an appeal or permit a memorandum of cross-objections after the period if satisfied there was "sufficient cause".
Example with invented names: Omkar Industries Ltd receives an order passed by the Commissioner (Appeals) under section 128A and appeals to the Tribunal within three months of communication. The department receives notice and, although it did not appeal, files a memorandum of cross-objections within forty-five days of the notice against a part of the order that went against it.
Sub-section (6): form and fee
An appeal "shall be in such form and shall be verified in such manner as may be specified by rules made in this behalf and shall, irrespective of the date of demand of duty and interest or of levy of penalty in relation to which the appeal is made, be accompanied by a fee of":
| Duty and interest demanded and penalty levied by any officer of customs in the case | Fee |
|---|---|
| Five lakh rupees or less | One thousand rupees |
| More than five lakh rupees but not exceeding fifty lakh rupees | Five thousand rupees |
| More than fifty lakh rupees | Ten thousand rupees |
The proviso says no such fee is payable for an appeal under sub-section (2) (the departmental appeal) or a memorandum of cross-objections under sub-section (4). Sub-section (6) was substituted by the Finance (No.2) Act, 2004 (23 of 2004), with effect from 01.11.2004, per the footnote; earlier fee wording is not law.
Sub-section (7): other applications
Every application before the Appellate Tribunal "in an appeal for rectification of mistake or for any other purpose; or for restoration of an appeal or an application" shall be accompanied by a fee of five hundred rupees. No such fee is payable for an application filed by or on behalf of the Principal Commissioner or Commissioner. The footnote records that the words "for grant of stay or" were omitted by the Finance (No.2) Act, 2014, with effect from 06.08.2014.
The rules
The Customs (Appeals) Rules, 1982, made under section 156(1), have rules headed "Form of Appeals, etc., to the Appellate Tribunal" and "Form of application to the Appellate Tribunal". The copy consulted is last updated 06-August-2014, the date printed on that file and not of the Act text. This article takes no form details from it.
Practical points
- Diary three months from the date the order is communicated, and check whether the order is of a kind the first proviso excludes.
- Check the amounts against the two lakh rupee limit and the carve-out for rate-of-duty and valuation questions.
- If you are the respondent, diary forty-five days from the notice for cross-objections.
- Compute the fee on duty and interest demanded and penalty levied in the case.
- For the pre-deposit, see our article on sections 129E and 129EE; for the orders the Tribunal passes, see section 129B.
Need help filing an appeal before the Appellate Tribunal?
The forum, the period, the fee and any exclusion all depend on the order in hand. Our team can help you review the order, prepare the memorandum of appeal and plan the next steps through legal dispute resolution for customs matters. See also how to file a customs appeal before CESTAT.
Key takeaways
- Appeals lie against adjudicating orders of a Principal Commissioner or Commissioner and orders of the Commissioner (Appeals) under section 128A, among the orders listed.
- No appeal lies against a Commissioner (Appeals) order relating to baggage, goods not unloaded at destination, or payment of drawback.
- The Tribunal may refuse to admit certain matters not exceeding two lakh rupees.
- The period is three months from communication; cross-objections are due within forty-five days of notice.
- The fee is one thousand, five thousand or ten thousand rupees depending on the amount in the case.
Read next
- Section 129B: orders of the Appellate Tribunal and rectification
- Sections 129E and 129EE: pre-deposit for appeal and interest on its refund
- Section 129: the Appellate Tribunal (CESTAT)
- Customs appeals: Commissioner (Appeals) and CESTAT
Disclaimer: Based on the Customs Act, 1962 as published on the CBIC Tax Information Portal, updated to 30 March 2022 (amended up to the Finance Act, 2022), as consulted on 2 October 2026. Finance Acts of 2023 and later, and the current rules, regulations and notifications, should be checked. This article is general information, not legal advice; check the official text before acting.