Section 16(2) in The Customs and Excise and Gold (Control) Appellate Tribunal (Procedure) Rules, 1982
(2)The respondent may also file a paper book containing such documents as are referred to in sub-rule (1), which he proposes to rely upon at the time of hearing of the appeal, in such number of copies as of the memorandum of appeal, within one month of the service of the notice of the filing of the appeal on him, or within two weeks of the service of the paper book, whichever is later.
