Report No. 162

Appellate Tribunal

Under section 129 of the Act the Central Government has constituted an appellate tribunal called the Customs, Excise and Gold (Control) Appellate Tribunal, consisting of judicial and technical members.

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 Collector of Customs as an adjudicating authority;

(b) An order passed by the Collector (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 date;

(d) An order passed by the Board or the Collector of Customs, either before or after the appointed date under section 130, as it stood immediately before that day:

Provided that the Appellate Tribunal may in its discretion, refuse to admit an appeal in respect of an order referred to in clause (b), clause (c) or clause (d), where-

(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;

(iii) the amount of fine or penalty determined by such order, does not exceed Rs. 50,000.

Under sub-section (2), the Collector of Customs may, if he is of the opinion that an order passed by the Appellate Collector of Customs under section 128, as it stood immediately before the appointed date or the Collector (Appeals) under section 128A, is not legal or proper, direct the proper officer to appeal on his behalf to the Appellate Tribunal against such order.

Under section 129B the Appellate Tribunal may, after giving the parties to the appeal an opportunity of being heard, pass such orders thereon as it thinks fit, confirming, modifying or annulling the decision or order appealed against or may refer the case back to the authority which passed such decision or order with such directions as the Appellate Tribunal may think fit for a fresh adjudication or decision, as the case may be, after taking additional evidence, if necessary.