Paragraph 17 of page 39 of the Report by the Secretariat states that "if an importer is not satisfied with the assessment (i.e. the classification, rate of duty or valuation) by the customs officer, the importer may appeal against the 'assessment order' (i.e. a decision made in writing by an officer)".
Could India explain in more detail how its appeal system for customs matters works, especially the procedural steps involved and the expected timelines for issuing appeal decisions?
Reply: The procedure of appeals is dealt with under Chapter XV of the Customs Act, 1962. Section 128 of the said Act provides for filing an appeal with the Commissioner (Appeals) where the importer is not satisfied with the assessment order passed by an officer of customs lower in rank than the Commissioner (Appeals). The appeal is to be filed within a period of sixty days and extendable by a further period of thirty days on sufficient cause being shown.
Section 128A of the Customs Act, 1962 enjoins the Commissioner (Appeals) to give an opportunity to the appellant to be heard if he so desires. The section further provides that the Commissioner (Appeals) shall pass such order, as he thinks just and proper, confirming, modifying or annulling the decision or order appealed against. The order shall be in writing and shall state the points for determination, the decision thereon and the reasons for the decision. The appeals are required to be heard and decided within a period of six months from the date on which it is filed where it is possible to do so. The details may be viewed at www.cbec.gov.in.
