Chapter XV of Customs Act incorporates the provisions regarding appeals and revision. Under Section 128 an appeal lies to the Commissioner of Customs (Appeals) against any decision or order passed under that Act by an Officer of Customs lower in rank than a Commissioner of Customs. Under Section 129A (as it stands at present) an appeal lies to the Customs, Excise and Gold (Control) Appellate Tribunal (CEGAT for short) against-

• any decision or order passed by a Commissioner of Customs as an adjudicating authority; or
• an order passed by the Commissioner (Appeals) under Section 128.