RULE 11, 12

Rule 11 Every appeal under sub-section (1) of section 17to the High Court shall be in Form IV and shall be verified in the manner specified therein. It shall be preferred within sixty days from the date on which the order was communicated and shall be accompanied by a certified copy of the order of the Commissioner appealed against and a feecalculated at the rate of two percent of tax or penalty under dispute subject to a minimum of one hundred rupees and a maximum of two thousand rupees. Rule 12 (1) Every application for review under section 16 or section 17 to the High Court shall in either Form V or in Form VI respectively and shall be verified in the manner specified therein. (2)It shall be preferred within one year from the date of communication to the petitioner of the order sought to be reviewed, and where it is preferred by the importer be accompanied by a fee of Rupees five hundred.