How to Appeal to the Customs Appellate Tribunal in Pakistan: 45 Days, Rs 20,000 Fee

To appeal a Customs order to the Customs Appellate Tribunal, file within 45 days of the order reaching you, with a fee of Rs 20,000 for a company or Rs 5,000 for anyone else. A stay on recovery lasts up to 90 days and needs a pay order or bank guarantee for at least 25 percent of the principal amount.

A trader whose Collector (Appeals) order went against him, or whose case was decided by an Additional Collector or above, has this one tribunal left before the High Court. The window is shorter than for the first appeal. The stay rule has a money condition that surprises people. This page sets out both from the Customs Act, 1969.

We read sections 194A, 194B and 196 of the Act, as published on FBR's website and amended up to 30 June 2026, on 21 October 2026. The first appeal is covered in the guide to a Collector (Appeals) appeal.

You can appeal five kinds of order to the Tribunal

Section 194A(1) lists them: an order under section 179 by an officer not below Additional Collector, an order of the Collector (Appeals) under section 193, an order under section 195, a revision order of the Director General Customs Valuation under section 25D, and an appellate or quasi-judicial order of the Chief Collector of Customs.

Valuation revision and Chief Collector orders are heard by a special bench of one judicial and one technical member. The valuation route starts with the review petition under section 25D.

The deadline is 45 days and the fee is Rs 20,000 or Rs 5,000

Section 194A(2) sets 45 days from the date the decision is communicated. Section 194A(3) sets the fee at Rs 20,000 for a company and Rs 5,000 otherwise. The Tribunal may admit a late appeal if you give written reasons that show sufficient cause.

The Tribunal also has a small-case filter. It may refuse to admit an appeal in some matters, for example where the fine or penalty in the order does not exceed Rs 50,000, unless the case involves a rate of duty or a value for assessment. A tiny penalty on a one-off consignment may not be worth the fee.

Duty stays payable unless the Tribunal grants a stay with a 25 percent guarantee

Section 194A(5) says the assessed duty and taxes remain payable even after you file. On an application, the Tribunal may stay recovery for 30 days after hearing the Collector. After hearing both sides, the order may be confirmed, but never beyond 90 days.

The second proviso adds a condition: the stay is subject to a pay order or bank guarantee of not less than 25 percent of the principal amount. On Rs 4 million of principal duty, that is at least Rs 1 million, our arithmetic from the 25 percent rule.

The Tribunal should decide in 90 days and no one gets easy adjournments

Section 194B says an appeal shall be decided within 90 days of filing, and the Tribunal may extend by 60 days with both parties' consent and written reasons. Adjournments need compelling reasons and a cost of at least Rs 50,000.

At the first hearing the Tribunal must tell the appellant about alternative dispute resolution under section 195C. If you decline, it fixes dates for the hearing and decision. Contested cargo problems, such as those in the guide to an overstayed cargo penalty, often reach this stage.

1. Note the date the order was communicated and count 45 days.
2. Prepare the prescribed form, the grounds, and a copy of the order.
3. Pay Rs 20,000 for a company or Rs 5,000 for others.
4. Ask for a stay if duty is due, and arrange the 25 percent pay order or guarantee.
5. Decide at the first hearing whether to use dispute resolution.
6. Keep every hearing date, as adjournments cost at least Rs 50,000.

A High Court reference on a question of law is the last step

Under section 196, the aggrieved person or an authorised Customs officer may file a reference in the High Court within 30 days of receiving the Tribunal order, on a question of law or a mixed question of law and fact. The complete Tribunal record must be filed within 15 days.

A Special Bench of at least two judges must decide it within six months. Duty is payable per the Tribunal order, but the Collector may not recover for 15 days from communication of the order, which gives time to seek a stay.

Common questions about the Customs Appellate Tribunal

How many days do I have to appeal to the Customs Appellate Tribunal?

45 days from the date the decision or order is communicated, under section 194A(2).

What is the Tribunal fee?

Rs 20,000 for a company and Rs 5,000 for others.

Can I stop recovery while the appeal is pending?

You can apply for a stay of 30 days, extendable to 90 days in all, with a pay order or bank guarantee of at least 25 percent of the principal amount.

Can I skip the Collector (Appeals)?

If the order was passed by an officer of Additional Collector rank or above under section 179, the Act lets you appeal to the Tribunal directly. For lower ranks, go to the Collector (Appeals) first.

How long does the Tribunal take?

The law says 90 days, with a possible 60 day extension if both parties consent.

What can I do if the Tribunal decides against me?

File a High Court reference within 30 days on a question of law, with the record filed within 15 days.

How we verified this

What we checked, where we read it, and what we could not confirm.

Last checked 21 October 2026. We read sections 194A, 194B, 194C and 196 of the Customs Act, 1969 on FBR's website on that date. The text carries amendment footnotes and we may have misread one. We could not verify the Tribunal's current bench schedule, its forms or the exact bank guarantee procedure. We did not file an appeal. Confirm with a customs lawyer before the deadline.