 |
 |
|
|
|
|
| search a lawyer |
|
|
| ACTS, STATUTES |
|
|
|
|
|
|
|
|
|
|
|
|
|
| Home > Indian Bare Acts > CUSTOMS ACT, 1962 > CHAPTER XV APPEALS |
|
| INDIAN BARE ACTS |
|
| Search Alphabatically : |
|
|
| Search Chronologically : |
|
|
|
|
| CUSTOMS ACT, 1962 |
|
Title : CUSTOMS ACT, 1962
Year : 1962
Act : CHAPTER XV APPEALS
128.
[Appeals to Commissiner (Appeals).]
128. Appeals to Commissiner (Appeals). (1) Any person aggrieved by any decision or order passed under this Act by an officer of customs lower in rank than a [Commissiner of Customs] may appeal to the Commissiner (Appeals) within three months from the date of the communication to him of such decision or order:
Provided that the Commissiner (Appeals) may, if he, is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the aforesaid period of three months, allow it to be presented within a further period of three months.
(2) Every appeal under this section shall be in such form and shall be verified in such manner as may be specified by rules made in behalf.
128A
Procedure in appeal. 128A. Procedure in appeal. (1) The [Commissiner
(Appeals)] shallgive an opportunity to the appellant to be heard if he so desires. (2) The [Commissiner (Appeals)] may, at
129.
Appellate Tribunal.
129.Appellate Tribunal. (1) The Central Government shall constitute an Appellate Tribunal to be called the Customs, Excise and Gold (Control) Appellate Tribunal consisting of as many judicial and technical members as it thinks fit to exercise the powers and discharge the functions conferred on the Appellate Tribunal by this Act.
(2) a judicial member shall be a person who has for at least ten years held a judicial office in the territory of India or who has been a member of the Central Legal service and has held a post Grade I of that service or any equilent or higer post for at least three years, or has been an advocate for at least ten years.
Explanation.-For the purposes of this sub-section,-
(i) in computing the period during which a person has held judicial office in the territory of India, there shall be included any period, after he has held any judicial office, during which the person has been advocate or has held the office of a member of a trubinal or any post, under the union or a State, requiring special knowledge of law;
(ii) in computing the period during which a person has been an advocate, there shall be included any period during which person has held a judicial office or the office of a member of a trubinal or any post, under the Union or a State, requiring special knowledge of law after he became an advocate.
(2A) A technical member shall be a person who has been a member of the Indian Customs and Central Excise Service, Group A and has held the post of 1(Commissiner of Customs) or Central Excise or any equivalent or higher post for at least three years.)
(3) The Central Government shall appoint one of the members of the Appellate Tribunal to be the President thereof.
(4) The Central Government may appoint one or more of the Appellate Tribunal to be the Vice-President, or as the case be,Vice- Presidents, thereof.
3["(4A) The Central Government may appoint one of the Vice- Presidents of the Appellate Tribunal to be the Senior Vice-President thereof."].
(5) 3[ The Senior Vice-President or a Vice-President ] Shall exercise such of the powers and perform such of the functions of the President as may be delegated to him by the President by a general or special order in writing.
129A. Appeals to the Appellate Tribunal. (1) Any person aggrieved by any of the following orders may appeal to the Appellate Tribunal against such order--
(a) a decision or order passed by the [Commissiner of
Customs] as an adjudicating authority;
(b) an order passed by the [Commissiner (Appeals)] under
section 128A;
(c) an order passed by the Board or the Appellate Collector
of Customs under section 128, as it stood immediately before
the appointed day;
(d) an order passed by the Board or the [Commissiner of
Customs] either before or after the appointed day, under
section 130, as it stood immediately before that day:
4[Provided that no appeal shall lie to the Appellate
Tribunal and the Appellate Tribunal shall not have
jurisdiction, to decide any appeal in respect of any order
referred to in clause (b) if such order relates to,-
(a) any goods imported or exported as baggage;
(b)any goods loaded in a conveyance for importation into
India, but which are not unloaded at their place of
destination in India,, or so much of the quantity of such
goods as has not been unloaded at any such destination if
goods unloaded at such destination are short of the quantity
required to be unloaded at that destination;
(c) payment of, drawback as provided in Chapter X, and the
rules made thereunder:
Provided further that"] the Appellate Tribunal may, in its descretion, refused to admit an appeal in respect of an order referred to in clause
(b) or clause (c) or clause (d) were-
(i) the value of the goods confiscated without option
having been given to the owner of the goods to pay a fine in
lieu of confiscation under section 125; or
(ii) in any disputed case, other than a case where the
determination of any question having a relation to the rate
of duty of customs or to the value of goods for purposes of
assessment is in issue or is one of the points in issue, the
difference in duty involved or the duty involved; or
(iii) the amount of fine or penalty determined by such order,
does not exceed 15[fifty thousand rupees]
4(1A) Every appeal against any order of the nature referred to in the first proviso to sub-section (1), which is pending immediately before the commencement of section 40 of the Finance Act,1984 ( 21 of-
1984), before the Appellate Tribunal and any matter arising out of or connected with such appeal and which is so pending shall stand tran- sferred on such commencement to the Central Government and the Central Government shall deal with such appeal or matter under section 129DD as if such appeal or matter were an application or a matter arising out of an application made to it under that section."]
10["(2) The [Commissiner of Customs] may, if he is of opinion that an order passed by-
(a) the Appellate [Commissiner of Customs] under section 128,
as it stood immediately before the appointed day, or
(b) the [Commissiner of Customs] (Appeals) under section 128A,
is not legal or proper, direct the proper officer to appeal on
his behalf to the Appellate Tribunal or, as the case may be,
the Customs and Excise Revenues Appellate Tribunal established
under section 3 of the Customs and Excise Revenues Appellate
Tribunal Act, 1986, against such order."]
(3) Every appeal under this section shall be filed within three months from the date on which the order sought to be appealed against is communicated to the Collector of Customs, or as the case may be the other party preferring the appeal.
(4) On receipt of notice that an appeal has been preferred under this section, the party against whom the appeal has been preferred may notwithstanding that he may not have appealed against such order or any part thereof, file, within forty-five days of the receipt of the notice a memorandum of cross-objections verified in such manner as may be
specified by rules made in this behalf against any part of appealed against and such memorandum shall be disposed of by the Appellate Tribunal as if it were an appeal presented within the time specified in sub-section (3).
(5) The Appellate Tribunal may admit an appeal or permit the filing of a memorandum of cross-objections after the expiry of the relevant period referred to in sub-section (3) or sub-section (4), if it is satisfied that there was sufficient cause for not presenting it within that period.
15["(6) An appeal to the Appellate, Tribunal shall be in such form and shall be verified in such manner as may be specified by rules made in this behalf and shall, in the case of an appeal made on or after the 1st day of June, 1993, irrespective of the date of demand of duty and interest or of levy of penalty in relation to which the appeal is made, be accompanied by a fee of,-
(a) where the amount of duty and interest demanded and
penalty levied by any officer of customs in the case to which
the appeal relates is one lakh rupees or less, two hundred
rupees;
(b) where the amount of duty and interest demanded. and
penalty levied by any officer of customs in the ease to which
the appeal relates is more than one lakh rupees, one thousand
rupees:
Provided that no such fee shall be payable in the case of an
appeal referred to in sub-section (2) or a memorandum of
cross-objections referred to in sub-section (4)."]
129B
Orders of Appellate Tribunal. 129B. Orders of Appellate Tribunal. (1) The Appellate Tribunalmay, after giving the parties to the appeal, an opportunity of beingheard, pass such orders thereon a
129E
Deposit, pending appeal, of 14[duty and interest] demanded or penaltylevied.
129E. Deposit, pending appeal, of 14[duty and interest] demandedor penalty levied. Where in any appeal under th
130.
Statement of case to High Court.
130.Statement of case to High Court. (1) The Collector of Customs or the other party may, within sixty days of the date upon which he is served with notice of an order under section 129B (not being an order relating, among other things to the determination of any question having a relation to the rate of duty of customs or to the value of goods for purposes of assessment).
by application in such form as may be specified by rule made in behalf, accompanied, where the application is made by the other part by a fee of two hundred rupees, require the Appellate Tribunal refer to the High Court any question of law arising out of such order and, subject to the other provisions contained in this section the Appellate Tribunal shall, within one hundred and twenty days of the receipt of such, application, draw up a statement of the case and refer it to the High Court:
Provided that the Appellate Tribunal may, if it is satisfied that the applicant was prevented by sufficient cause from presenting the application within the period hereinbefore specified, allow it to be presented within a further period not exceeding thirty days.
(2)On receipt of notice that an application has been made under sub-section (1), the person against whom such application has be made, may, notwithstanding that he may not have filed such an application, file, within forty-five days of the receipt of the notice, a memo- randum of cross-objections verified in such manner as may be specified by rules made in this behalf against any part of the order in relation to which an application for reference has been made and such memo- randum shall be disposed of by the Appellate Tribunal as if it were an application presented within the time specified in sub-section (1).
(3)If, on an application made under sub-section (1), the Appellate Tribunal refuses to state the case on the ground that no question of law arises, the Collector of Customs, or, as the case may be, the other party may, within six months from the date on which he is served with notice of such refusal, apply to the High Court and the High Court may, if it is not satisfied with the correctness of the decision of the Appellate Tribunal, require the Appellate Tribunal. to state the case and to refer it, and on receipt of any such requisition, the Appellate Tribunal shall state the case and refer it accordingly.
(4)Where in 'the exercise of its powers under sub-section (3), the Appellate Tribunal refuses to state a case which it has, been required by an applicant to state, the applicant may, within thirty days from the date on which he receives notice of such refusal, withdraw his application and, if he does so, the fee, if any, paid by him shall be refunded.
130A
Statement of case to Supreme Court in certain cases. 130A. Statement of case to Supreme Court in certain cases. If,on an application made under section 130, the Appellate Tribunal is ofopinion
130B
Power of High Court or Supreme Court to require statement to be amend-ed.
130B. Power of High Court or Supreme Court to require statementto be amended. If the High Court or the Supreme C
130C
Case before High Court to be heard by not less than two judges. 130C. Case before High Court to be heard by not less than twojudges. (1) When any case has been referred to the High Court undersect
130D
Decision of High Court or Supreme Court on the case stated. 130D. Decision of High Court or Supreme Court on the case stated.(1) The High Court or the Supreme Court hearing any such case shalld
130F
Hearing before Supreme Court. 130F. Hearing before Supreme Court. (1) The provisions of theCode of Civil Procedure, 1908, relating to appeals to the SupremeCourt shall, so far as may be
131.
Sums due to be paid notwithstanding reference, etc.
131.Sums due to be paid notwithstanding reference, etc. Notwithstanding that a reference has been made to the High Court or the Supreme Court or an appeal has been preferred to the Supreme Court, sums due to the Government as a result of an order passed under sub-section (1) of section 129B shall be payable in accordance with the order so passed.
131A
Exclusion of time taken for copy. 131A. Exclusion of time taken for copy. In computing the periodof limitation specified for an or application under this Chapter, theday on which the order c
131B
Transfer of certain pending proceedings and transitional provisions. 131B. Transfer of certain pending proceedings and transitionalprovisions. (1) Every appeal which is pending immediately bef
Last updated on February, 2008
|
|
|
|
|
|
|
|
| Property / Real Estate |
Legal verified real estate. Choose from our list of properties with clear title.
Search property |
|
|
|
|
|
|
|
|
