Notification No. 37/2013-Customs (N.T.), Dated- 10th April, 2013
G.S.R. (E).- In exercise of the powers conferred by section 156 of the Customs Act, 1962 (52 of 1962), the Central Government hereby makes the following rules further to amend the Customs (Appeal) Rules, 1982, namely :—
1. Short title and commencement. – (1) These rules may be called the Customs (Appeals) (Amendment) Rules, 2013.
(2) They shall come into force on and from the 1st day of June, 2013.
2. In the Customs (Appeal) Rules, 1982 (herein after referred to as the said rules), for rule 7, the following rule shall be substituted, namely:-
“7. Form of appeal or application to the Appellate Tribunal. — (1) An appeal under sub-section (2) of section 129A or an application under sub-section (4) of section 129D of the Act to the Appellate Tribunal shall be made in Form No. C.A.- 5.
(2) The appeal or application in Form No. C.A. -5 shall be filed in quadruplicate accompanied by an equal number of copies of the decision or order (one of which at least shall be 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 of the Act and a copy of the order passed by the Committee of Commissioners of Customs under sub-section (2) of the section 129A of the Act.
b) the Commissioner of Customs and a copy of the order passed by the Committee of Chief Commissioners of Customs under sub-section (1) of section 129D of the Act. “
3. For Form No. C.A.-3, C.A.-4 and C.A.-5 appended to the said rules, the following Forms shall respectively be substituted, namely:-