Section 19 in The Customs and Excise and Gold (Control) Appellate Tribunal (Procedure) Rules, 1982
19. Hearing of appeal.
(1)On the day fixed, or on any other day to which the hearing may be adjourned, the appellant shall be heard in support of the appeal.(2)The Tribunal shall then, if necessary, hear the respondent against the appeal and in such a case the appellant shall be entitled to reply.
