Which level comes second in the Tri Level System of Appeal?

Which level comes second in the Tri Level System of Appeal?

• A. Appeals to the Comptroller
• B. Appeal to the Customs Appeal Commission
• C. Appeal to the Supreme Court
• D. None

Answer: (B)

In a Tri-Level System of Appeal, a decision made by the Comptroller of Customs is reviewed first by a specialized body, then by higher courts. The intermediate step is the Customs Appeal Commission, which acts as an independent tribunal to reassess the Comptroller’s decision with a focus on customs-specific rules and evidence. This is why the second level is the Customs Appeal Commission—it sits between the initial administrative ruling and the final avenue of appeal to the Supreme Court. The Supreme Court comes last, handling appeals on legal grounds after the CAC has done its review. The choice suggesting none would be second isn’t correct because there is a formal second level in this process.