CUSTOMS AND EXCISE REVENUES
APPELLATE TRIBUNAL ACT, 1986 [REPEALED] THE CUSTOMS AND
EXCISE REVENUES APPELLATE TRIBUNAL Act, 1986 [Act, No. 62 of 1986] [23rd December,1986] An Act to provide for the adjudication,
by an appellate tribunal, of disputes with respect to the determination of the
rates of duties of customs and Central excise on goods and to the valuation of
goods for the purposes of assessment of such duties, in pursuance
of article 323B of the Constitution and for matters connected
therewith or incidental thereto. BE it enacted by Parliament in the
Thirty seventh Year of the Republic of India as follows:- (1)
This
Act may be called the Customs and Excise Revenues Appellate Tribunal Act, 1986. (2)
It
extends to the whole of India. (3)
It
shall come into force on such date as the Central Government may. by
notification in the Official Gazette, appoint. In this Act, unless the context
otherwise requires,-- (a)
"Appellate
Tribunal" means the Customs and Excise Revenues Appellate Tribunal
constituted under section 3; (b)
"appointed
day" means the date with effect from which the Appellate Tribunal is established,
by notification, under section 3; (c)
"Bench"
means a Bench of the appellate Tribunal; (d)
"Board"
means the Central Board of Excise and Customs constituted under the Central
Boards of Revenue Act, 1963; (e)
"Central
Excises Act" means the Central Excises and Salt Act, 1944; (f)
"Central
Excise Tariff Act" means the Central Excise Tariff Act, 1985; (g)
"Customs
Act" means the Customs Act, 1962; (h)
"Customs,
Excise and Gold (Control) Appellate Tribunal" means thee Customs, Excise
and Gold (Control) Appellate Tribunal constituted under section
129 of the Customs Act; (i)
"Customs
Tariff Act" means the Customs Tariff Act, 1975. (j)
"Judicial
Member means a Member of the Appellate Tribunal appointed as such under this
Act, and includes the President who possesses any of the qualifications
specified in sub-section(2) of section 5: (k)
"Member"
means a Member (whether judicial or Technical) of the Appellate Tribunal and
includes the President; (l)
"notification"
means a notification published in the Official Gazette; (m)
"President"
means the President of the Appellate Tribunal; (n)
"prescribed"
means prescribed by rules; (o)
"rules"
means rules made under this Act; (p)
"Supreme
Court" means the Supreme Court of India: (q)
"Technical
Member" means a Member of the Appellate Tribunal who is not a judicial
Member within the meaning of clause (j); (r)
words
and expressions used in this Act but not defined herein and defined in the
Central Excises Act, Central Excise Tariff Act, Customs Act or Customs Tariff
Act, or the rules made thereunder, shall have the meanings respectively
assigned to them by such Act or the rules made thereunder; The Central Government shall, by notifica?tion, establish an
Appellate Tribunal to be known as the Customs and Excise Revenues Appellate
Tribunal, to exercise the jurisdiction, powers and authority conferred on such
Appellate Tribunal by or under this Act. (1)
The
Appellate Tribunal shall consist of a President and such number of Judicial and
Technical Members as the Central Government may deem fit, and subject to
the other provisions of this Act, the jurisdiction, powers and authority of the
Appellate Tribunal may be exercised by Benches thereof. (2)
A
Bench shall consist of one Judicial Member and one Technical Member. (3)
Notwithstanding
anything contained in sub-sec. (1), the President? (a)
may
in addition to discharging the functions of the Judicial Member or the
Technical Member of the Bench to which he is appointed, discharge the functions
of the Judicial Member or, as the case may be, the Technical Member, of any
other Bench; (b)
may
transfer a Member from one Bench to another Bench; and (c)
mayauthorise
the Judicial Member or the Technical Member, appointed to one Bench to
discharge also the functions of the Judicial Member or the Technical Member,
as the case may be, of another Bench. (4)
Notwithstanding
anything contained in the foregoing provisions of this section, it shall be
competent for the President or any other Member authorised by the President in
this behalf to function as a Bench consisting of a single Member and exercise
the jurisdiction, powers and authority of the Appellate Tribunal in respect of
such classes of cases or such matters pertaining to such classes of cases as
the President may by general or special order specify: Provided that if at any stage of the
hearing of any such case or matter it appears to the President or Member that
the case or matter is of such a nature that it ought to be heard by a Bench
consisting of two Members, the case or matter may be transferred by the
President or as the ease may be, referred to him for transfer to such Bench as
the President may deem fit. (5) Subject to the other
provisions of this Act, the Benches of the Appellate Tribunal shall ordinarily
sit at New Delhi and at such other places as the President may deem fit. (1)
A
person shall not be qualified for appointment as the President unless he? (a)
is,
or has been, a Judge of a High Court; (b)
has,
for at least two years, held the office of a Judicial Member or a Technical
Member. (2)
A
person shall not be qualified for appointment as a Judicial Member unless he (a)
is,
or has been, or is qualified to be, a Judge of a High Court; or (b)
has
been a member of the Indian Legal Service and has held a post in Grade I of
that Service or any equivalent or higher post for at least five years. (3)
A
person shall not be qualified for appointment as a Technical Member unless he
has been a member of the Indian Customs and Central Excise Service, Group 'A',
for a period of at least thirty years, and has held during this period the post
of Collector of Customs or Central Excise or any equivalent or higher post for
at least ten years. [Explanation.-- For the purposes or
sub-section (3), in computing the period during which a person has been a
Member of the Indian Customs and Central Excise Service, Group 'A', there shall
be included any period during which the person has been a Member of the Indian Customs
Service Class 1 of the Central Excise Service Class 1, as the case may be, of
the Indian Revenue Service immediately before the constitution of the Indian
Customs and Central Excise Service, Group 'A'.] (1)
Subject
to the provisions of sub-sec. (2), the President and every Member shall be
appointed by the President of India. (2)
Appointment
of a person as the President or a Member shall be made in consultation with a
Selection Committee consisting of? (a)
a
Chairman who shall be nominated by the Chief Justice of India; and (b)
such
other members as may be nominated by the Central Government. (1)
In
the event of the occurrence of any vacancy in the office of the President by
reason of his death, resignation or otherwise, such one of the members as the
Central Government may, by notification, authorise in this behalf, shall act as
the President, until the date on which a now President, appointed in accordance
with the provisions of this Act to fill such vacancy enters upon this office. (2)
When
the President is unable to discharge his functions owing to absence, illness or
any other cause, such one of the Members as the Central Government may, by
notification, authorise in this behalf, shall discharge the functions of the
President until the date on which the President resumes his duties. The President or other member shall hold office as such for
a term of three years from the date on which he enters upon his office or until
he attains the age of sixty-five years, whichever is earlier. (1) The President or
other Member may, by notice in writing under his hand addressed to the
President of India, resign his office; Provided that the President or other
Member shall, unless he is permitted by the President of India to relinquish
his office sooner, continue to hold office until the expiry of three months
from the date of receipt of such notice or until a person duly appointed as his
successor enters upon his office or until the expiry of his term of office,
whichever is the earliest. (2)
The
President or any other Member shall not be removed from his office except by an
order made by the President of India on the ground of proved misbehaviour or
incapacity after an inquiry made by a Judge of the Supreme Court in which such
President or other Member had been informed of the charges against him and
given a reasonable opportunity of being heard in respect of those charges. (3)
The
Central Government may, by rules, regulate the procedure for the investigation
of misbehaviour or incapacity of the President or other Member referred to in
sub-section (2). The salaries and allowances payable to
and the other terms and conditions of service (including pension, gratuity and
other retirement benefits) of, the President and other Members shall be such as
may be prescribed by the Central Government: Provided that neither the salary and
allowances nor the other terms and conditions of service of the President or
other Member shall be varied to his disadvantage after his appointment. On ceasing to hold office,-- (a)
the
President shall be ineligible for further employment either under the
Government of India or under the Government of a State; (b)
a
Member (other than the President) shall, subject to the other provisions of
this Act, be eligible for appointment as the President, but not for any
employment either under the Government of India or under the Government of a
State; (c)
the
president or other Member shall not appear, act or plead before the Appellate
Tribunal or the Customs, Excise and Gold (Control) Appellate Tribunal. Explanation.? For the purposes of this
section, employment under the Government of India or under the Government of a
State includes employment under any local or other authority within the
territory of India or under the control of the Government of India or under any
corporation or society owned or controlled by the Government. The President shall exercise such
financial and administrative powers over the Benches as may be vested in him
under the rules: Provided that the President shall have
authority to delegate such of his financial and administrative powers as he may
think fit to any Member or officer of the Appellate Tribunal, subject to the
condition that the Member or such officer shall, while exercising such
delegated powers, continue to act under the direction, control and supervision
of the President. (1)
The
Central Government shall determine the nature and categories of the officers
and other employees required to assist the Appellate Tribunal in the discharge
of its functions and provide the Appellate Tribunal with such officers and
other employees as it may think fit. (2)
The
officers and other employees of the Appellate Tribunal shall discharge their
functions under the general superintendence of the President. (3)
The
salaries and allowances and conditions of service of the officers and other
employees of the Appellate Tribunal shall be such as may be specified by rules. (1)
Save
as otherwise expressly provided in this Act, the Appellate Tribunal shall
exercise, on and from the appointed day , all the jurisdiction, powers and authority
exercisable in relation to an appeal against? (a)
a
decision or order passed by the Collector of Central Excise as an adjudicating
authority; (b)
an
order passed by the Collector (Appeals) under section
35A or section 35E of the Central Excises Act; [(bb) a decision or
order passed by the Board or the Collector of Central Excise under section
35EA of the Central Excises Act;] (c)
a
decision or order passed by the Collector of Customs as an adjudicating
authority: (d)
an
order passed by the Collector (Appeals) under section
128A or section 129D of the Customs Act, (e)
a
decision or order passed by the Board or the Collector of Customs
under section 129DA of the Customs Act.] in which the
determination of any question having a relation to--0 (i)
the
rate of duty of excise for the time being in force, whether under the Central
Excise Tariff Act or under any other Central Act providing for the levy and
collection of any duty of excise, in relation to any goods on or after the 28th
day of February, 1986; or (ii)
the
rate of duty of customs for the time being in force, whether under the Customs
Tariff Act or under any other Central Act providing for the levy and collection
of any duty of customs, in relation to any goods on or after the 28th day of
February, 1986; or (iii)
the
value of goods for the purposes of assessment of any duty of excise in cases
where the assessment is made on or after the 28th day of February, 1986; or (iv)
the
value of goods for the purposes of assessment of any duty of customs incases
where the assessment is made on or after the 28th day of February, 1986is in
issue or is one of the points in issue. Explanation. -- For the purposes of
this sub-section, the determination of a rate of duty in relation to any goods
or valuation of any goods for the purposes of assessment of duty includes the
determination of a question-- (a)
whether
any goods are excisable goods or whether the rate of duty on any goods is nil; (b)
whether
any goods fall under a particular heading or sub-heading of the Schedule to the
Central Excise Tariff Act or the Additional Duties of Excise (Goods of Special
Importance) Act, 1957 or the Additional Duties of Excise (Textiles and Textile
Articles) Act., 1978 or fall under the First Schedule or the Second Schedule to
the Customs Tariff Act, as the case maybe, or that any goods are or not covered
by a particular notification or order issued by the Central Government or the
Board, granting total or partial exemption from a duty of excise or customs, as
the case may be; (c)
whether
the value of any goods for the purposes of assessment of a duty of excise or
customs shall be enhanced or reduced by the addition or reduction of the
amounts in respect of such matters as are specifically provided in the Central
Excises Act or the Customs Act. (2)
For
the removal of doubts, it is hereby declared that nothing in sub-section (1)
shall preclude the entertainment of an appeal in relation to any of the matters
dealt with in sub-section (1) by the Customs, Excise and Gold (Control)
Appellate Tribunal or the disposal thereof during the period commencing on and
from the 28th day of February, 1986 and ending with the appointed day and any
order passed by the said Tribunal on such appeal during that period shall, for
all purposes, have effect as an order of the Appellate Tribunal constituted
under this Act and all the provisions of this Act shall apply to such order. Notwithstanding anything contained in
section 14, no appeal shall lie to the Appellate Tribunal and the Appellate
Tribunal shall not have jurisdiction to decide any appeal in respect of any
decision or order referred to in section 14 if such decision or order relates
only to-- (a)
a
case of loss of goods, where the loss occurs in transit from a factory to a
warehouse or to another factory, or from one warehouse to another, or during
the course of processing of the goods in a warehouse or in storage, whether in
a factory in a warehouse; (b)
a
rebate of duty of excise on goods exported to any country or territory outside
India or on excisable materials used in the manufacture of goods which are
exported to any country or territory outside India; (c)
goods
exported outside India (except to Nepal or Bhutan) without payment of duty; (d)
any
goods imported or exported as baggage or by post; (e)
any
goods loaded, or deemed to have been loaded in accordance with an import
manifest or import report, 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 or any goods which have been lost or destroyed after
being unloaded at any such destination; (f)
payment
of drawback as provided in Chapter X of the Customs Act and the rules made
thereunder. The Appellate Tribunal shall have, and
exercise, the same jurisdiction, powers and authority in respect of contempt of
itself as a High Court has and may exercise, and, for this purpose, the
provisions of the Contempt of Courts Act. 1971, shall have effect subject to
the modifications that-- (a)
the
references therein to a High Court shall be construed as including a reference
to the Appellate Tribunal; (b)
the
references to the Advocate-General in section 15 of the said Act
shall be construed, in relation to the Appellate Tribunal, as a reference to
the Attorney-General or the Solicitor-General or the Additional
Solicitor-General. (1)
Where
any Benches of the Appellate Tribunal are constituted, the President may, from
time to time, by order, make provisions as to the distribution of the business
of the Appellate Tribunal amongst the Benches and specify the matters which may
be dealt with by each Bench. (2)
If
any question arises at to whether any matter falls within the purview of the
business allocated to a Bench of the Appellate Tribunal, the decision of the
President thereon shall be final. (1)
Subject
to the other provisions of this Act, every appeal to the Appellate Tribunal
under this Act shall be filed within three months from the date on which the
decision or order sought to be appealed against is communicated to the person
aggrieved by the decision or order or to the Collector of Central Excise or the
Collector of Customs, as the case may be. (2)
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 decision or 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 the order 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 (1). (3)
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 (1) or sub-section (2), if it is satisfied that there was
sufficient cause for not presenting it within that period. (4)
Every
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, except
in the case of an appeal preferred by the proper officer or a memorandum of
cross-objections referred to in sub-section (2), be accompanied by a fee of two
hundred rupees. (1)
The
Appellate Tribunal shall not be bound by the procedure laid down in the Code of
Civil Procedure, 1908, but shall be guided by the principles of natural justice
and subject to the other provisions of this Act and of any rules made by the
Central Government, the Appellate Tribunal shall have power to regulate its own
procedure, including the fixing of places and times of its hearing. (2)
The
Appellate Tribunal shall have, for the purposes of discharging its functions
under this Act, the same powers as are vested in a Civil Court under the Code
of Civil Procedure, 1908, while trying a suit, in respect of the following
matters, namely:-- (a)
summoning
and enforcing the attendance of any person and examining him on oath; (b)
requiring
the discovery, inspection and production of books of account and other
documents; (c)
reviewing
its decisions; (d)
dismissing
an appeal for default or deciding it ex parte; and (e)
any
other matter which may be prescribed. Where in any appeal under this Act, the
decision or order appealed against relates to any duly demanded in respect of
goods which are not under the control of the central excise authorities or the
customs authorities, as the case may be, or any penalty levied under the
Central Excises Act or the Customs Act, the person desirous of appealing
against such decision or order shall, pending the appeal, deposit with the
proper officer the duty demanded or the penalty levied; Provided that where in any particular
case, the Appellate Tribunal is of opinion that the deposit of duty demanded or
penalty levied would cause undue hardship to such person the Appellate Tribunal
may dispense with such deposit subject to such conditions as it may deem fit to
impose so as to safeguard the interests of revenue. (1)
A
person preferring an appeal to the Appellate Tribunal under this Act may either
appear in person or take the assistance of a legal practitioner of his choice
to present his case before the Appellate Tribunal. (2)
The
Central Government may authorise one or more legal practitioners or any of its
officers to act as presenting officer and any person so authorised by it may
present its case with respect to any appeal before the Appellate Tribunal. Notwithstanding anything contained in
any other provisions of this Act or in any other law for the time being in
force, no interim order (whether by way of injunction or stay or in any other
manner) shall be made on, or in any proceedings relating to, an appeal under
this Act unless-- (a)
copies
of such appeal and of all documents in support of the plea for such interim
order are furnished to the party against whom such appeal is preferred; and (b)
opportunity
is given to such party to be heard in the matter: Provided that the Appellate Tribunal
may dispense with the requirements of clauses (a) and (b) and make an interim
order as an exceptional measure if it is satisfied, for reasons to be recorded
in writing, that it is necessary so to do for preventing any loss being caused
to the appellant which cannot be adequately compensated in money but any such
interim order shall, if it is not sooner vacated, cease, to have effect on the
expiry of a period of fourteen days from the date on which it is made unless
the said requirements have been complied with before the expiry of that period
and the Appellate Tribunal has continued the operation of the interim order. On the application of any of the parties and after notice to
the parties, and after hearing such of them as he may desire to be heard, or on
his, own motion without such notice, the President may transfer any case
pending before one Bench, for disposal, to any other Bench. If the Members of a Bench
differ in opinion on any point, they shall stale the point or points on which
they differ, and make a reference to the President who shall either hear the
point or points himself or refer the case for hearing on such point or points
by one or more of the other Members and such point or points shall be decided
according to the opinion of the majority of the Members who have heard the case,
including those who first heard it. (1)
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, it necessary. (2)
The
Appellate Tribunal may, at any lime within four years from the date of the
order, with a view to rectifying any mistake apparent from the record, amend
any order passed by it under sub-section
(1) and shall make such amendments if the mistake is brought to its notice by
the Collector of Central Excise or the Collector of Customs, as the case may
be, or the other party to the appeal: Provided that an amendment which has
the effect of enhancing the assessment or reducing a refund or otherwise
increasing the liability of the other party shall not be made under this sub-?section,
unless the Appellate Tribunal has given notice to him of its intention to do so
and has allowed him a reasonable opportunity of being heard. (3) The Appellate
Tribunal shall send a copy of every order passed under this section to the
Collector of Central Excise or the Collector of Customs, as the case may be,
and the other party to the appeal. On and from the appointed day, no court (except the Supreme
Court) or the Customs, Excise and Gold (Control) Appellate Tribunal shall have,
or be entitled to exercise, any jurisdiction, powers or authority in relation
to matters in respect of which appeals would lie to the Appellate Tribunal
under section 14. (1) Every suit, appeal or
other proceeding pending before any court or other authority or the Customs,
Excise and Gold (Control) Appellate Tribunal, immediately before the appointed
day, being a suit, appeal or other proceeding which would have been within the
jurisdiction of the Appellate Tribunal, if it had arisen after such day, shall
stand transferred on that day to the Appellate Tribunal: Provided that nothing in this
sub-section shall apply to any appeal pending as aforesaid before a High Court. (2)
Where
any suit, appeal or other proceeding stands transferred from any Court,
tribunal or other authority to the Appellate Tribunal under sub-section (1),-- (a)
the
Court or other authority or the Customs, Excise and Gold (Control) Appellate
Tribunal shall, as soon as may be after such transfer, forward the records of
such suit, appeal or other proceeding to the Appellate Tribunal; and (b)
the
Appellate Tribunal may, on receipt of such records, proceed to deal with such
suit, appeal or other proceeding, so far as may be, in the same manner as in
the case of an appeal under section 18 from the stage which was reached before
such transfer or from any earlier stage of de novo as the Appellate Tribunal
may deem fit. (3)
Any
person, who immediately before the appointed day, is an advocate or authorised
representative entitled to practice in any Court or other authority or the
Customs Excise and Gold (Control) Appellate Tribunal and was authorised to
appear or to act in any proceedings transferred from the said Court, other
authority or Tribunal to the Appellate Tribunal under this section shall have
the right to appear or to act, as the case may be, before the Appellate
Tribunal in relation to the said suit, appeal or other proceeding. All proceedings before the Appellate Tribunal shall be
deemed to be judicial proceedings within the meaning of Sections
193, 219 and 228 of the Indian Penal Code. The President and other Members and the officers and other
employees of the Appellate Tribunal shall be deemed to be
public servants within the meaning of section 21 of the Indian Penal
Code. No suit, prosecution or other legal proceedings shall lie
against the Central Government or against the President or other Member, or any
other person authorised by such President or other Member for anything which is
in good faith done or intended to be done in pursuance of this Act or any rule
or order made thereunder. The provisions of this Act shall have effect notwithstanding
anything inconsistent therewith contained in any other law for the lime being
in force or any instrument having effect by virtue of any law other than this
Act. (1)
The
Central Government may, by notification, make rules to carry out the provisions
of this Act. (2)
Without
prejudice to the generality of the foregoing power, such rules may provide for
all or any of the following matters, namely:-- (a)
the
salaries and allowances and other terms and conditions of service of President
and other Members under section 10; (b)
the
financial and administrative powers which the President may exercise over the
Benches under section 12; (c)
the
salaries and allowances and conditions of service of the officers and other
employees of the Appellate Tribunal under sub-section (3) of section 13; (d)
the
form in which every appeal to the Appellate Tribunal shall be filed and the
manner in which such appeal shall be verified under sub section (4) of Section
18; (e)
the
rules subject to which the Appellate Tribunal shall have power to regulate its
own procedure under sub-section (1) of section 19 and the additional mailers in
respect of which the Appellate Tribunal may exercise the powers of a Civil
Court under clause (e) of sub-section (2) of that section; and any other matter
which has to be, or may be, prescribed by rules under this Act. (3)
Every
rule made under this Act by the Central Government shall be laid, as soon as
may be after it is made, before each House of Parliament, while it is in
session, for a total period of thirty days which may be comprised in one
session, or in two or more successive sessions, and if, before the expiry of
the session immediately following the session or the successive sessions
aforesaid, both Houses agree in making any modification in the rule or both
Houses agree that the rule should not be made, the rule shall thereafter have
effect only in such modified form or be of no effect, as the case may be; so,
however, that any such modification or annulment shall be without prejudice to
the validity of anything previously done under that rule. (1) If any difficulty
arises in giving effect to the provisions of this Act, the Central Government
may, by order published in the Official Gazette, make such provisions, not
inconsistent with the provisions of this Act as appear to it to be necessary or
expedient for removing the difficulty: Provided that no such order shall be
made after the expiry of a period of three years from the appointed day. (2) Every order made
under this section shall, as soon as may be after it is made, be laid before
each House of Parliament. Amend?ments carried out in the
respective Acts hence not printed Repealing Act 1 -
CUSTOM AND CENTRAL EXCISE LAWS (REPEAL) ACT, 2004 (25 OF 2004) THE CUSTOMS AND
CENTRAL EXCISE LAWS (REPEAL) ACT, 2004 [Act,
No. 25 of 2004] [21st December, 2004] An Act to repeal
certain Customs and Central Excise enactments. Be it enacted by Parliament in the
Fifty-fifth Year of the Republic of India as follows:-- This Act may be called the Customs and
Central Excise Laws (Repeal) Act, 2004. The enactments specified in the
Schedule are hereby repealed. (1) The repeal by this
Act of any enactment shall not affect any other enactment in which the repealed
enactment has been applied, incorporated or referred to; and this Act shall not affect the
validity, invalidity, effect or consequences of anything already done or
suffered, or any right, title, obligation or liability already acquired,
accrued or incurred, or any remedy or proceedings in respect thereof, or any
release or discharge of or from any debt, penalty, obligation, liability, claim
or demand, or any indemnity already granted, or the proof of any past act or
thing; nor shall this Act affect any principle
or rule of law, or established jurisdiction, form or course of pleading,
practice or procedure, or existing usage, custom, privilege, restriction,
exemption, office or appointment, notwithstanding that the same respectively
may have been in any manner affirmed or recognised or derived by, in or from
any enactment hereby repealed; nor shall the repeal by this Act of any
enactment revive or restore any jurisdiction, office, custom, liability, right,
title, privilege, restriction, exemption, usage, practice, procedure or other
matter or thing not now existing or in force. (2) Sub-section (1) shall
not be held to prejudice or affect the general application of section
6 of the General Clauses Act, 1897(10 of 1897) with regard to the effect
of repeat of the Acts specified in the Schedule. THE SCHEDULE (See section 2) Year Number Short
title (1) (2) (3) 1958 27 The Mineral Oils (Additional Duties
of Excise and Customs) Act, 1958. 1959 58 The Sugar (Special Excise Duty) Act,
1959. 1986 45 The Central Duties of Excise (Retrospective
Exemption) Act, 1986 1986 62 The Custom and Excise Revenues
Appellate Tribunal Act, 1986. 1988 29 The Customs and Central Excises Laws
(Amendment) Act, 1988. Statement of Objects
and Reasons - CUSTOMS AND EXCISE REVENUES APPELLATE TRIBUNAL ACT, 1986 STATEMENT
OP OBJECTS AND REASONS 1.
Article
323B of the Constitution stipulates that the appropriate legislature may, by
law, provide for the adjudication or trial by tribunals of any disputes,
complaints, or offences with respect to all or any of the matters specified in
clause (2) of that article with respect to which such Legislature has power to
make laws. One of the matters enumerated in the said clause is the levy,
assessment, collection and enforcement of any tax including any matter
incidental thereto. 2.
The
Bill seeks to give effect to the aforesaid constitutional provision by the
establishment of an Appellate Tribunal to provide for the adjudication of
disputes with respect to the determination of the rates of duties of customs
and central excise on goods and to the valuation of goods for the purposes of
assessment of such duties. The Bill also provides for- (a) the jurisdiction,
powers and authority which may be exercised by the Appellate Tribunal; (b) the procedure (including
provision as to limitation and rules of evidence) to be followed by the
Appellate Tribunal; (c) exclusion of the
jurisdiction of all courts, except that of the Supreme Court, relating to
matters falling within the jurisdiction of the Appellate Tribunal; (d) the transfer to the
Appellate Tribunal of any suit, appeal or other proceedings pending before any
court, etc., immediately before the establishment of the Tribunal which would
have been within the jurisdiction of the Tribunal if such suit, appeal or other
proceedings had arisen after such establishment. 3.
The
establishment of the Appellate Tribunal under the aforesaid provision of the
Constitution has become necessary as in recent years there had been an enormous
increase in litigation relating to customs and excise cases. Many of these
cases relate to disputes pertaining to the determination of the rate of duty
and value of goods for purposes of levy of customs and excise duties. It is
expected that the establishment of the Appellate Tribunal will reduce litigation
and will also impart greater certainty in the administration of the said
duties. 4.
The
Notes on clauses explain in detail the various provisions of the Bill. 5.
The
Bill seeks to achieve the above objects.
Preamble
1 - CUSTOMS AND EXCISE REVENUES APPELLATE TRIBUNAL Act, 1986 PREAMBLE
PREAMBLE