Section 128A: Procedure in appeal

Q: What does Section 128A of The Customs Act, 1962 (CuA) deal with?

Section 128A CuA pertains to "Procedure in appeal". It is part of the The Customs Act, 1962, a legislation enacted by the Parliament of India. Section 128A of The Customs Act, 1962 (CuA) governs procedure in appeal. As verified on 19 May 2026.

Q: Is Section 128A CuA still in force?

Yes, Section 128A of the The Customs Act, 1962 is currently in force across the Republic of India.

Q: What is धारा 128A CuA?

धारा 128A CuA is the Devanagari Hindi reference for Section 128A of the The Customs Act, 1962. Section 128A of The Customs Act, 1962 (CuA) governs procedure in appeal. As verified on 19 May 2026.

Q: What is Dhara 128A CuA?

Dhara 128A CuA is the Roman Hindi reference for Section 128A of the The Customs Act, 1962. "Dhara" means "Section" in Hindi. Section 128A of The Customs Act, 1962 (CuA) governs procedure in appeal. As verified on 19 May 2026.

Q: How to cite Section 128A of The Customs Act, 1962?

Cite as: "Section 128A, The Customs Act, 1962 (CuA)" in legal briefs. For academic writing, use the BlueBook format: The Customs Act, 1962, § 128A (India).

Law on Tips Editorial Board

(1)

The [Commissioner (Appeals)] [ Substituted by Act 22 of 1995, Section 50, for " Collector (Appeals)" (w.e.f. 26-5-1995). ] shall give an opportunity to the appellant to be heard if he so desires.

(2)

The [Commissioner (Appeals)] [ Substituted by Act 22 of 1995, Section 50, for " Collector (Appeals)" (w.e.f. 26-5-1995). ] may, at the hearing of an appeal, allow the appellant to go into any ground of appeal not specified in the grounds of appeal, if the [Commissioner (Appeals)] [ Substituted by Act 22 of 1995, Section 50, for " Collector (Appeals)" (w.e.f. 26-5-1995). ] is satisfied that the omission of that ground from the grounds of appeal was not wilful or unreasonable.

(3)

[The shall, after making such further inquiry as may be necessary, pass such order, as he thinks [just and proper -] [ Substituted by Act 14 of 2001, Section 110, for certain words (w.e.f. 11-5-2001).]

(a) confirming, modifying or annulling the decision or order appealed against; or

(b) referring the matter back to the adjudicating authority with directions for fresh adjudication or decision, as the case may be, in the following cases, namely: -

(4)

The order of the [Commissioner (Appeals)] [ Substituted by Act 22 of 1995, Section 50, for " Collector (Appeals)" (w.e.f. 26-5-1995). ] disposing of the appeal shall be in writing and shall state the points for determination, the decision thereon and the reasons for the decision.

[(4-A) The [Commissioner (Appeals)] [Inserted by Act 14 of 2001, Section 110 (w.e.f. 11-5-2001). ][shall, where it is possible to do so, hear and decide every appeal within a period of six months from the date on which it is filed.] [Inserted by Act 14 of 2001, Section 110 (w.e.f. 11-5-2001). ]

(5)

On the disposal of the appeal, the [Commissioner (Appeals)] [ Substituted by Act 22 of 1995, Section 50, for " Collector (Appeals)" (w.e.f. 26-5-1995). ] shall communicate the order passed by him to the appellant, the adjudicating authority [, the Chief Commissioner of Customs and the Commissioner of Customs.] [ Substituted by Act 18 of 2005, Section 69, for " and the Commissioner of Customs " (w.e.f. 13-5-2005).]