Customs (Appeals) Rules, 1982

4. Form of application to the [Commissioner] (Appeals). — (1) An application under sub-section (4) of Section 129D to the [Commissioner] (Appeals) shall be made in Form No. C.A.-2.

(2) The form of application in Form No. C.A.-2 shall be filed in duplicate and shall be accompanied by two copies of the decision or order passed by the adjudicating authority (one of which at least shall be a certified appeal copy) and a copy of the order passed by the [Commissioner] of Customs directing such authority to apply to the [Commissioner] (Appeals).