Q.1
Who is treated as Adjudicating
authority under the Customs Act,1962?
A.
Officers of Customs of the rank of Assistant Commissioner and above are
conferred with Quasi Judicial powers. In exercise of such powers the Customs
Officers may pass orders confiscating the import, export goods, levying fine and
penalty for contravention of the provisions of the Customs Act, read with
various allied Acts. Such orders are passed after issue of Show cause notice,
receipt of the written reply to the SCN and after hearing in person if the
notice so desires. The orders
passed by such Quasi Judicial authority are subject to further appeal. The
person aggrieved with such orders may file an appeal with the Commissioner
(Appeal) or the Tribunal, as the case may be, depending upon the order against
which the appeal is being filed, or file a revision application with the Central
Government.
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A
Any person/firm aggrieved by any decision or order passed under the
Customs Act by an officer of customs below the of Commissioner i.e., Additional
Commissioner of Customs, Deputy Commissioner of Customs, Assistant Commissioner
of Customs may file an appeal with the Commissioner (Appeal) within three months
from the date of communication of such order of decision to him. The
Commissioner (Appeals) may extend the time limit for a further period of three
months; if he is satisfied that the appellant was prevented by sufficient cause
from presenting the appeal within the initial time limit.
If the appeal is against an order demanding duty and interest or against
an order levying fine or penalty the person desirous of appealing against such
order or decision shall pending the appeal, deposit with the proper officer of
the Customs the duty and interest demanded or the fine or the penalty
levied. The Commissioner (Appeals)
may, however, dispense with such condition, if he is of the opinion that such
deposit would cause undue hardship to the appellant, subject to imposing any
conditions to safeguard the interests of revenue.
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A.
The Commissioner (appeals) before taking the decision shall give an
opportunity to the appellant or a competent person authorized by him to be heard
in person, if he so desires.
The Commissioner (Appeals) may allow the appellant to go into any ground
not specified in the ground of appeal, if he is satisfied that the omission of
such ground was not willful or unreasonable. The Commissioner (Appeals) after going
through the written and oral submissions of the appellant may pass an order in
appeal (an appealable order) as he thinks fit or refer the case back to the
adjudicating authority with such directions as he may think fit for a fresh
adjudication or decision after taking additional evidence, if necessary.
In case the Commissioner (Appeals) is of the opinion that a higher fine
or penalty is leviable than the amount levied by the original authority or
proposed to confiscate goods of greater value or reducing the amount of refund
may pass an order only after giving a reasonable opportunity to the
appellant.
The Commissioner (Appeals) shall dispose off the appeal by passing an
order in writing stating the points for taking such decision.
The Commissioner (Appeals) shall communicate the order passed by him to
the appellant, to the adjudicating authority and to the Commissioner of
Customs. The order passed by the
Commissioner (Appeals) is appealable to the Tribunal under Sections 128, 128A and 129E
of the Customs Act 1962.
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A
Any person/firm aggrieved by any of the Orders passed by the Commissioner
of Customs as an Adjudicating Authority or by the Commissioner (Appeals) may
appeal to the Appellate Tribunal, except in respect of the orders passed by the
Commissioner (Appeals) relating to Baggage, Short Landed Goods and
Drawback.
The appeal should be filed within three months from the date of
communication of the order passed by the Commissioner Or Commissioner
(Appeals). The Appellate
Tribunal may admit an appeal after the expiry of three months period if it is
satisfied that there was sufficient cause for not presenting it within the
specified period. The appeal should
be filed in the prescribed format in quadruplicate along with four copies of the
order against which the appeal is being preferred. At least one copy of such order shall be
a certified copy. The grounds of
appeal should be clearly indicated.
The appeal should be accompanied by a crossed bank draft for Rs. 200/-
where the amount involved does not exceed Rs. One lakh and for Rs. 1000/- where
the amount involved is more than One lakh. The bank draft should be obtained
from a nationalized bank drawn in favour of the Asst. Registrar of the Bench of
the Tribunal concerned and should be on the branch of the bank at the place
where the registry of the bench is situated.
The Appellate Tribunal may after giving an opportunity to the appellant
to explain in personal pass such other orders on the appeal as it thinks fit,
either confirming, modifying or annulling the decision or order against which
appeal was filed. The Appellate
Tribunal may also refer the case back to the Commissioner (Appeals) as the case
may be with such directions as it may think fit for a fresh adjudication or
decision.
The
Appellate Tribunal shall send a copy of every order passed to the Commissioner
of Customs and the appellant.
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A
The persons aggrieved with the orders passed by the Commissioner
(Appeals) in respect of baggage, short landed goods and drawback may file an
application to the Central Government in the prescribed form. The application has to be made within
three months from the date of communication to the applicant of the order
against which the appeal is being made.
The three months time limit may be extended by the Central Government by
a further period of three months if it is satisfied that the applicant was
prevented by sufficient cause from presenting the application within the
stipulated time of three months.
The application in the prescribed form duly filled in with the necessary
supporting information/documents has to be presented to the Under Secretary,
Revision Applications, Ministry of Finance, Department of Revenue, Central
Secretariat, New Delhi –1 or sent by registered post addressed to the said Under
Secretary.
The
revision application sent by registered post shall be deemed to have been
submitted on the date on which it is received in the office of the said Under
Secretary. (Section 129DD of the Customs Act,
1962)
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A
As per Section 129 D of the Customs Act,
1962 the Central Board of Excise and Customs may of its own
motion examine the order passed by the Commissioner of Customs and may pass such
orders directing the Commissioner to apply to the Appellate Tribunal for the
determination of such points arising out of the decision or order as may be
specified by the Board in its order.
Similarly, the Commissioner of Customs may of his own motion examine any
decision or order passed by an Adjudicating Authority sub-ordinate to him and
pass an order directing such Authority to apply to the Commissioner (Appeals)
for the determination of such points arising out of the decision or Order as may
be specified by the Commissioner of Customs in his Order.
The Board or the Commissioner as the case may be before the expiry of one
year shall make such order from the date of the decision or order of the
Adjudicating Authority. The
Adjudicating Authority or any other officer of Customs authorities on behalf of
the Board or the Commissioner of Customs makes an application to the Appellate
Tribunal or the Commissioner (Appeals) within a period of 3 months from the date
of communication of the order of the Board or the Commissioner to the Appellate
Authority.
The application should be made to the Commissioner (Appeals) in
Form No.CA-2. The application shall be filed in
duplicate and shall be accompanied by two copies of the decision or order passed
by the Adjudicating Authority (one of which at least shall be a certified copy)
and the copy of the order passed by the Commissioner of Customs directing such
authority to appeal to the Commissioner (Appeals).
In the case of decision or orders passed by
the Commissioner of Customs the application shall be made to the Appellate
Tribunal in Form No. CA-5. The
application shall be filed in quadruplicate and shall be accompanied by an equal
number of copies of the decision or order passed by the Commissioner of Customs
(one of which at least shall be a certified copy) and a copy of the order passed
by the Board directing such Commissioner to apply to the Appellate
Tribunal.
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