Procedure in appeal
Section 128A of the Customs Act, 1962 deals with procedure in appeal. The [Commissioner (Appeals)] shall give an opportunity to the appellant to be heard if he so desires. The Act came into force on 01 Feb 1963.
1[128A. Procedure in appeal.--(1) The 2[Commissioner (Appeals)] shall give an opportunity to the appellant to be heard if he so desires.
(2) The 2[Commissioner (Appeals)] 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 2[Commissioner (Appeals)] is satisfied that the omission of that ground from the grounds of appeal was not wilful or unreasonable.
(3) 3[The Commissioner (Appeals)] shall, after making such further inquiry as may be necessary, pass pass such order, as he thinks 4[just and proper,--
(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:--
(i) where an order or decision has been passed without following the principles of natural justice; or
(ii) where no order or decision has been passed after re-assessment under section 17; or
(iii) where an order of refund under section 27 has been issued by crediting the amount to Fund without recording any finding on the evidence produced by the applicant]:]
Provided that an order enhancing any penalty or fine in lieu of confiscation or confiscating goods of greater value or reducing the amount of refund shall not be passed unless the appellant has been given a reasonable opportunity of showing cause against the proposed order:
Provided further that where the 2[Commissioner (Appeals)] is of opinion that any duty has not been levied or has been short-levied or erroneously refunded, no order requiring the appellant to pay any duty not levied, short-levied or erroneously refunded shall be passed unless the appellant is given notice within the time-limit specified in section 28 to show cause against the proposed order.
(4) The order of the 2[Commissioner (Appeals)] disposing of the appeal shall be in writing and shall state the points for determination, the decision thereon and the reasons for the decision.
5[(4A) The Commissioner (Appeals) 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.]
(5) On the disposal of the appeal, the 2[Commissioner (Appeals)] shall communicate the order passed by him to the appellant, the adjudicating authority 6[, the 7[Principal Chief Commissioner of Customs or Chief Commissioner of Customs] and the 8[Principal Commissioner of Customs or Commissioner of Customs]].
Section 128A, The Customs Act, 1962 (Act 52 of 1962).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
Related judgements & precedents
These are some judgments that construed this section, and hold precedence value. They hold authority on how to read, interpret and use this section.
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Bhavya Apparels Pvt. Ltd. vs U. O. I.
Court's Decision & Legal Precedent
Section 129E of the Customs Act, which mandates pre-deposit of duty and interest in appeals, applies only when goods are not under the control of the customs authorities. Where goods are in the custody of the Revenue, the Appellate Tribunal must consider this limitation on its jurisdiction and examine whether the condition of pre-deposit would cause undue hardship to the appellant before imposing such deposit. The exercise of discretion under the proviso to Section 129E must be done with due application of mind to statutory conditions and relevant factual circumstances. Automatic dismissal for non-compliance with pre-deposit orders is not mandated where the order itself was passed without proper consideration of the jurisdictional ingredients and hardship provisions of the statute.
On this section: Procedure for appeals to Commissioner from customs officer decisions
The holding above is the ratio decidendi as extracted from the judgment by eCourts India, reproduced unaltered — it is a rendering of the court's reasoning, not a substitute for its words. Read the order itself before relying on it.
Made under this section, and citing it
1 instrument names this provision in its title or its text without being made under it.
Questions about Section 128A
What have the courts held on Section 128A of the Customs Act?
Bhavya Apparels Pvt. Ltd. vs U. O. I. (18 Sep 2007) is the leading judgment on this section among those set out below: Procedure for appeals to Commissioner from customs officer decisions.
How do I find court cases under Section 128A of the Customs Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Customs Act 1962 128A, section 128A Customs Act 1962, section 128A of the Customs Act. People searching for it also type 128a customs act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome. 1 reported judgment on this section is set out on this page, beginning with Bhavya Apparels Pvt. Ltd. vs U. O. I. (18 Sep 2007).
What should I read with Section 128A of the Customs Act, and has it changed?
Its own text turns on section 17 (Assessment of duty), section 27 (Claim for refund of duty), section 28 (Recovery of duties not levied or not paid or short-levied or short-paid or erroneously refunded), so none of them can safely be read on its own. 2 other provisions in this corpus refer back to it. One instrument names it without being made under it, most recently Customs (Appeals) Rules, 1982 (1962).
When did Section 128A of the Customs Act come into force?
Section 128A of the Customs Act, cited as Customs Act 1962 128A, came into force on 01 Feb 1963, having been enacted on 13 Dec 1962. It is in force as at the date shown on this page.
Other sections of this Act
- 28. Recovery of duties not levied or not paid or short-levied or short-paid or erroneously refunded2145 words
- 2. Definitions1638 words
- 129A. Appeals to the Appellate Tribunal1170 words
- 27. Claim for refund of duty1060 words
- 127C. Procedure on receipt of an application under section 127B1056 words
- 138C. Admissibility of micro films, facsimile copies of documents and computer print outs as documents and as evidence872 words
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Text as in force on 15 Oct 2026. This page is not a substitute for legal advice.