Section 128 covers Commissioner (Appeals). Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.
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Customs Chapter XV
Reviewed by CA Nikhil Gupta · Last reviewed 30 August 2026
XV - Appeals and revision | 23 section records | 23 current | 0 omitted or historical
Published analytical guide - official law remains controlling.
Chapter Context
This chapter establishes appellate and revision routes, pre-deposit, tribunal procedure and further court appeals.
Section 128A covers Appeal procedure. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.
Section 129 covers CESTAT. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.
Section 129A covers CESTAT appeals. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.
Section 129B covers CESTAT orders. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.
Section 129C covers CESTAT procedure. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.
Section 129D covers Departmental review. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.
Section 129DA covers Legacy revision power. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.
Section 129DD covers Central Government revision. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.
Section 129E covers Mandatory pre-deposit. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.
Interest on delayed pre-deposit refund
Section 129EE covers Interest on delayed pre-deposit refund. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.
Section 130 covers High Court appeal. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.
Section 130A covers Application to High Court. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.
Section 130B covers Statement amendment. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.
Section 130C covers Two-judge bench. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.
Section 130D covers Decision on stated case. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.
Section 130E covers Supreme Court appeal. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.
Section 130F covers Supreme Court hearing. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.
Payment notwithstanding reference
Section 131 covers Payment notwithstanding reference. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.
Section 131A covers Copy-time exclusion. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.
Section 131B covers Transitional transfer. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.
Section 131BA covers Monetary-limit appeal control. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.
Section 131C covers Definitions. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.
Official sources and scope
This page is an analytical or operational guide. The controlling wording, tariff item, notification conditions, portal version and judicial status must be checked in the official source applicable to the transaction date.
Source review date: 2026-07-28. Historical matters require the law and instrument version applicable to the relevant date.