Section 16(1) in The Customs and Excise and Gold (Control) Appellate Tribunal (Procedure) Rules, 1982
(1)The appellant shall, along with the appeal or within one month of filing of the appeal, submit in such number of copies as of the memorandum of appeal, a paper book containing copies of the documents, statements of witnesses and other papers on the file of, or referred to in the orders of, the departmental authorities, which he proposes to rely upon at the hearing of the appeal.
