Section 6(2) in The Customs and Excise and Gold (Control) Appellate Tribunal (Procedure) Rules, 1982
(2)A memorandum of appeal sent by the post under sub-rule (1) shall be deemed to have been presented to the concerned officer on the date on which it is received in the office of the concerned officer.Explanation. - (1) For purposes of this rule, "Form" means a form prescribed for the purpose of presenting an appeal under the Customs (Appeals') Rules, 1982, or the Central Excise Rules, 1944, or as the case may be, the Gold (Control) Appeal Rules, 1982.
