The Commissioner of Customs (Appeals) in Bengaluru plays a vital role in the administration of customs matters under the Customs Act. Here’s what you need to know about his/ her responsibilities:

Handling Appeals: If you, as a person or entity, are dissatisfied with a decision or order issued by a customs officer in Karnataka who is lower in rank than a Principal Commissioner of Customs or Commissioner of Customs, i.e. in case of an order issued by Assistant/ Deputy Commissioner of Customs or an Appraiser/ Superintendent of Customs, you have the right to appeal. The Commissioner of Customs (Appeals) provides a platform for individuals and businesses to challenge these decisions.

Time for Filing Appeals: Generally, you have 60 days from the date of receiving the decision or order to file an appeal. However, in cases where there’s a valid reason for delay, an additional 30-day extension may be granted at the discretion of the Commissioner of Customs (Appeals).

Conducting Hearings: The Commissioner of Customs (Appeals) ensures a fair and impartial process by giving appellants the opportunity to be heard during the appeal proceedings.

Expanding Grounds of Appeal: In some cases, the Commissioner of Customs (Appeals) may allow you to introduce new grounds of appeal that were not initially specified, provided it’s deemed reasonable and not a deliberate omission.

Passing Orders: After conducting necessary inquiries, the Commissioner of Customs (Appeals) issues orders that are just and proper. These orders can include confirming, modifying, or annulling the original decision or order. Additionally, they may refer matters back to the adjudicating authority for fresh assessment or decision, particularly in cases involving issues like natural justice violations, incomplete assessments, or in matters related to refunds.

Ensuring Procedural Fairness: No order that enhances penalties, fines, or confiscations or reduces refund amounts can be passed without giving the appellant a reasonable opportunity to present their case.

Communicating Decisions: Once the appeal process is complete, the Commissioner of Customs (Appeals) communicates the final order to the appellant, the adjudicating authority, and relevant higher-ranking customs officials.

Timely Resolution: There’s an effort to resolve appeals within a reasonable timeframe, aiming for a maximum of six months from the date of filing.