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Sections
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Rule - 1. Short title and commencement.
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Rule - 2. Definitions.
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Rule - 3. Form of appeal to Collector (Appeals).
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Rule - 4. Form of application to the Collector (Appeals).
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Rule - 5. Production of additional evidence before the Collector (Appeals).
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Rule - 6. Form of appeals, etc., to the Appellate Tribunal.
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Rule - [7. Form of appeal or application to the Appellate Tribunal.
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Rule - [8. Form of application to the High Court.
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Rule - 8-A. Form of revision application to the Central Government.
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Rule - 8-B. Procedure for filing revision application.
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Rule - 9. Qualifications for authorised representatives.
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Rule - 10. Authority under Section 146-A(5)(b).
Customs
(Appeals) Rules, 1982
[Customs (Appeals) Rules, 1982][1]
[10th September, 1982]
In exercise of the powers
conferred by sub-section (1) of Section 156 of the Customs Act, 1962 (52 of
1962), the Central Government hereby makes the following rules, namely.
Chapter I PRELIMINARY
Rule - 1. Short title and commencement.
(1) These rules may be called
the Customs (Appeals) Rules, 1982.
(2) They shall come into force
on such date as the Central Government may, by notification in the Official
Gazette, appoint.
Rule - 2. Definitions.
In these rules, unless the
context otherwise requires,
(a) “Act” means the Customs
Act, 1962 (52 of 1962);
(b) “Form” means a form
appended to these rules;
(c) “Section” means a section
of the Act.
CHAPTER II APPEALS
TO COLLECTOR (APPEALS)
Rule - 3. Form of appeal to Collector (Appeals).
(1) An appeal under sub-section
(1) of Section 128 to the Collector (Appeals) shall be made in Form No. C.A. 1.
(2) The grounds of appeal and
the form of verification as contained in Form No. C.A. 1 shall be signed.
(a) in the case of an
individual by the individual himself or where the individual is absent from
India, by the individual concerned or by some person duly authorised by him in
this behalf and where the individual is a minor or is mentally incapacitated
from attending to his affairs, by his guardian or by any other person competent
to act on his behalf;
(b) in the case of a Hindu
undivided family, by the Karta and, where the Karta is absent from India or is
mentally incapacitated from attending to his affairs, by any other adult member
of such family;
(c) in the case of a company or
local authority, by the principal officer thereof;
(d) in the case of a firm, by
any partner thereof, not being a minor;
(e) in the case of any other
association, by any member of the association or the principal officer thereof;
and
(f) in the case of any other
person, by that person or some person competent to act on his behalf.
(3) The form of appeal in Form
No. C.A. 1 shall be filed in duplicate and shall be accompanied by a copy of
the decision or order appealed against.
Rule - 4. Form of application to the Collector (Appeals).
(1) An application under
sub-section (4) of Section 129-D to the Collector (Appeals) shall be made in
Form No. C.A. 2.
(2) The form of application in
Form No. C.A. 2 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 a copy of the order passed by the
Collector of Customs directing such authority to apply to the Collector
(Appeals).
Rule - 5. Production of additional evidence before the Collector (Appeals).
(1) The appellant shall not be
entitled to produce before the Collector (Appeals) any evidence, whether oral
or documentary, other than the evidence produced by him during the course of
proceedings before the adjudicating authority, except in the following circumstances,
namely.
(a) where the adjudicating
authority has refused to admit evidence which ought to have been admitted; or
(b) where the appellant was
prevented by sufficient cause from producing the evidence which he was called
upon to produce by that authority; or
(c) where the appellant was
prevented by sufficient cause from producing before the authority any evidence
which is relevant to any ground of appeal; or
(d) where the adjudicating
authority has made the order appealed against without giving sufficient opportunity
to the appellant to adduce evidence relevant to any ground of appeal.
(2) No evidence shall be
admitted under sub-rule (1) unless the Collector (Appeals) records in writing
the reasons for its admission.
(3) The Collector (Appeals)
shall not take any evidence produced under sub-rule (1) unless the adjudicating
authority or an officer authorised in this behalf by the said authority has
been allowed a reasonable opportunity,
(a) to examine the evidence or
documents or to cross-examine any witness produced by the appellant; or
(b) to produce any evidence or
any witness in rebuttal of the evidence produced by the appellant under
sub-rule (1).
(4) Nothing contained in this
rule shall effect the powers of the Collector (Appeals) to direct the
production of any witness, to enable him to dispose of the appeal.
CHAPTER III APPEALS TO APPELLATE TRIBUNAL
Rule - 6. Form of appeals, etc., to the Appellate Tribunal.
(1) An appeal under sub-section
(1) of Section 129-A to the Appellate Tribunal shall be made in Form No. C.A.
3.
(2) A memorandum of
cross-objections to the Appellate Tribunal under sub-section (4) of Section
129-A shall be made in Form No. C.A. 4.
(3) Where an appeal under
sub-section (1) of Section 129-A or a memorandum of cross-objections under
sub-section (4) of that section is made by any person other than the Collector
of Customs, the grounds of appeal, the grounds of cross-objections and the
forms of verification as contained in Form Nos. C.A. 3 and C.A. 4, or as the
case may be, respectively, shall be signed by the person specified in sub-rule
(2) of Rule 3.
(4) The form of appeal in Form
No. C.A. 3 and the form of memorandum of cross-objections in Form No. C.A. 4
shall be filed in quadruplicate and shall be accompanied by an equal number of
copies of the order appealed against (one of which at least shall be certified
copy).
Rule - [7. Form of appeal or application to the Appellate Tribunal.
(1) An appeal under sub-section
(2) of Section 129-A or an application under sub-section (4) of Section 129-D
of the Act to the Appellate Tribunal shall be made in Form No. C.A.-5.
(2) The appeal or application
in Form No. C.A.-5 shall be filed in quadruplicate accompanied by an equal
number of copies of the decision or order (one of which at least shall be a
certified copy) passed by.
(a) the Appellate Commissioner
of Customs under Section 128 of the Act, as it stood immediately before the
appointed day, or by the Commissioner (Appeals) under Section 128-A of the Act
and a copy of the order passed by the Committee of Commissioners of Customs under
sub-section (2) of the Section 129-A of the Act.
(b) the Commissioner of Customs
and a copy of the order passed by the Committee of Chief Commissioners of
Customs under sub-section (1) of Section 129-D of the Act.][2]
Rule - [8. Form of application to the High Court.
(1) An application under
sub-section (1) of Section 130-A requiring the High Court to direct the
Appellate Tribunal to refer to the High Court any question of law shall be made
in Form No. C.A. 6 and such application shall be filed in quadruplicate.
(2) A memorandum of
cross-objections under sub-section (3) of Section 130-A to the High Court shall
be made in Form No. C.A. 7 and such memorandum shall be filed in quadruplicate.
(3) Where an application under
sub-section (1) of Section 130-A or a memorandum of cross-objections under
sub-section (3) of that section is made by any person other than the
Commissioner of Customs, the application, the memorandum or form of
verification, as the case may be, contained in Form No. C.A. 6 or Form No. C.A.
7 shall be signed by the person specified in sub-rule (2) of Rule 3.][3]
[4][CHAPTER III-A REVISION
BY CENTRAL GOVERNMENT
Rule - 8-A. Form of revision application to the Central Government.
(1) A revision application
under sub-section (1) of Section 129-DD to the Central Government shall be in
Form No. C.A. 8.
(2) The grounds of revision
application and the form of verification, as contained in Form C.A. 8, shall be
signed by the person specified in sub-rule (2) of Rule 3.
(3) Where the revision
application is signed by the authorised representative of the applicant, the
document, authorising such representative to sign and appear on behalf of the
applicant shall be appended to such revision application.
(4) The revision application in
Form No. C.A. 8 shall be filed in duplicate and shall be accompanied by an
equal number of copies of the following documents, namely:
(i) order passed by the
Collector of Customs (Appeals) under Section 128-A; and
(ii) decision or order passed by
the Customs Officer which was the subject-matter of the order referred to in
clause (i).
Rule - 8-B. Procedure for filing revision application.
(1) The revision application in
Form C.A. 8 shall be presented in person 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.
(2) The revision application
sent by registered post under sub-rule (1) shall be deemed to have been
submitted on the date on which it is received in the office of the said Under
Secretary.]
CHAPTER IV AUTHORISED
REPRESENTATIVE
Rule - 9. Qualifications for authorised representatives.
For the purposes of Section
146-A, an authorised representative shall include a person who has acquired any
of the following qualifications, being the qualifications specified under
clause (d) of sub-section (2)
of the said Section 146-A, namely:
(a) a Chartered Accountant
within the meaning of the Chartered Accountants Act, 1949 (38 of 1949); or
(b) a Cost Accountant within
the meaning of the Cost and Works Accountants Act, 1959 (23 of 1959); or
(c) a Company Secretary within
the meaning of the Company Secretaries Act, 1980 (56 of 1980), who has obtained
a certificate of practice under Section 6 of that Act; or
(d) a post-graduate or an
Honours degree-holder in Commerce or a post-graduate degree or diploma-holder
in Business Administration from any recognised University; or
(e) a person formerly employed
in the Departments of Customs or Central Excise or Narcotics and has retired or
resigned from such employment after having rendered service in any capacity in
one or more of the said Departments for not less than ten years in the
aggregate.
Explanation. In this rule, “recognised
University” means any of the Universities specified below, namely:
I.
Indian Universities.—Any Indian University incorporated under
any law for the time being in force in India;
II. Rangoon
Universities.
III. English
And Welsh Universities.—The
Universities of Birmingham, Bristol, Cambridge, Durham, Leeds, Liverpool,
London, Manchester, Oxford, Reading, Sheffield and Wales;
IV. Scottish
Universities.—The
Universities of Aberdeen, Edinburgh, Glasgow and St. Andrews.
V.
Irish Universities.—The Universities of Dublin (Trinity
College), the Queen's University, Belfast and the National University of
Dublin.
VI. Pakistan
Universities.—Any
Pakistan University incorporated under any law for the time being in force.
VII. Bangladesh
Universities.—Any
Bangladesh University incorporated under any law for the time being in force.
Rule - 10. Authority under Section 146-A(5)(b).
The Collector of Customs
having jurisdiction in the proceedings in which a person who is not a legal
practitioner is found guilty of misconduct in connection with that proceeding
under the Act shall be the authority for the purposes of clause (b) of sub-section (5) of Section
146-A.
CHAPTER V MISCELLANEOUS
[* * *][5]
Form No. C.A. 1
(See Rule 3)
Form
of Appeal to the Collector (Appeals) under Section 128 of the Customs Act, 1962
|
1. |
No. ………………….of ………………………20……………………. |
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2. |
Name and address of the appellant. |
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3. |
Designation and address of the
officer passing the decision or order appealed against and the date of the
decision or order. |
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4. |
Date of communication of the decision
or order appealed against to the appellant. |
|
5. |
Address to which notices may be sent
to the appellant. |
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6. |
Whether duty or penalty or both is
deposited; if not, whether any application for dispensing with such deposit
has been made. (A copy of the Challan under which the deposit is made shall
be furnished). |
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[6][6-A. |
Whether the appellant wishes to be
heard in person. |
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7. |
Reliefs claimed in appeal. |
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Statement of facts Grounds of appeal |
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(i) |
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(ii) |
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(iii) |
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etc. |
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Signature of authorised representative, if any. |
Signature of the appellant |
Verification
I. ………………………………….the appellant,
do hereby declare that what is stated above is true to the best of my
information and belief.
Verified today, the
………………………..day of …………………..20 …………
Place…………………..
Date……………………
Signature of the authorized
representative, if any.
Signature of the appellant.
Note.—(1) The grounds of appeal
and the form of verification shall be signed by the appellant in accordance
with the provisions of Rule 3 of the Customs (Appeals) Rules, 1982.
(2) The form of appeal,
including the statement of facts and the grounds of appeal shall be filed in
duplicate and shall be accompanied by a copy of the decision or order appealed
against.
Form No. C.A. 2
(See Rule 4)
Form
of Application to the Collector (Appeals) under Section 129-D(4) of the Customs
Act, 1962
|
Appeal No. ……………………of …………………20
……………………….. |
|
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Applicant v. Respondent |
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|
1. |
Designation and address of the
applicant (If the applicant is not the adjudicating authority, a copy of the
authorisation from the Collector of Customs to make the application should be
enclosed.) |
|
2. |
Name and address of the Respondent. |
|
3. |
Designation and address of the
officer passing the decision or order in respect of which this application is
being made and the date of the decision or order. |
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4. |
Date on which the order under
sub-section (2) of Section 129-D has been passed by the Collector of Customs. |
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5. |
Date of the communication of the
order referred to in (4) above to the adjudicating authority. |
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6. |
Reliefs claimed in the application. |
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Statement of facts Grounds of application |
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(i) |
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(ii) |
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(iii) |
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etc. Signature of the applicant |
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Notes. The form of application,
including the statement of facts and the ground of 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 certified
copy) and a copy of the order of the Collector of Customs under sub-section (2)
of Section 129-D of the Act.
[7][Form
No. C.A.-3
[See Rule 6(1)]
Form
of Appeal to the Appellate Tribunal under sub- section (1) of Section 129-A of
Customs Act, 1962
In the Customs, Excise and
Service Tax Appellate Tribunal
Appeal No. …………..of 20…………
……………………………………………………………………………………………………Appellant.
Vs.
……………………………………………………………………………………………………Respondent
|
1. Port/Location Code* |
IEC** |
PAN or UID*** |
|
Port/Location Code 2* Port/Location Code 3*, etc |
|
|
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E-mail Address |
Phone No. |
Fax No. |
|
2. The designation and address of the
authority passing the order appealed against. 3. Number and date of the order
appealed against. |
||
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- - - - - - |
||
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Dated |
||
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- - |
||
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4. Date of communication of a copy of
the order appealed against. 5. State or Union territory and the
Commissionerate in which the order or decision of assessment, penalty, fine
was made. 6. If the order appealed against
relates to more than one Commissionerate, mention the names of all the
Commissionerates, so far as it relates to the appellant. 7. Designation and address of the
adjudicating authority in case where the order appealed against is an order
of the Commissioner (Appeals). 8. Address to which notices may be
sent to the appellant. 9. Address to which notices may be
sent to the respondent. 10. Whether the decision or order
appealed against involves any question having a relation to the rate of duty
of customs or to the value of goods for the purpose of assessment. 11. Description and classification of
goods. 12. Period of dispute. 13. (i) Amount of customs duty, if any, demanded for the period of
dispute. (ii) Amount of interest involved up to the date of the order
appealed against. (ii) Amount of refund, if any, rejected or disallowed for the
period of dispute. (iii) Amount of fine imposed. (iv) Amount of penalty imposed. (v) Market value of seized goods. 14. (i) Amount of duty or fine or penalty or interest deposited. If
so, mention the amount deposited under each head in the box below. (A copy of
the challan under which the deposit is made shall be furnished) |
||
|
Duty |
Fine |
Penalty |
Interest |
|
(ii) If not, whether any application for dispensing with such
deposit has been made? 15. Does the order appealed against
also involve any central excise duty demand, and related fine or penalty, so
far as the appellant is concerned? 16. Does the order appealed against
also involve any service tax demand, and related penalty, so far as the
appellant is concerned? 17. Subject matter of dispute in
order of priority (please choose two items from the list below, under the
head ‘IMPORT’ or ‘EXPORT’ or ‘GENERAL’, depending upon the nature of the
case) |
|||
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Import |
Export |
General |
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(i)
Classification - Chapter |
(i)
Classification Sl. Nos. of Export Schedule, |
(i)
Custom House Agents Licensing Regulations, 2004, |
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(ii)
Valuation − GVC/SVB or Others. |
(ii)
Valuation, |
(ii)
MOT Charges, |
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(iii)
Application of Exemption Notification No., |
(iii)
Drawback, |
(iii)
Others |
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(iv)
Anti-dumping duty. |
(iv)
Export under any Export Promotion Scheme (other than drawback), |
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(v)
Safeguard duty, |
(v)
Non-Tariff restrictions, |
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(vi)
Project imports, |
(vi)
Others |
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(vii)
Baggage |
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(viii)
Courier, |
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(ix)
Imports, under Export Promotion Scheme, |
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(x)
Seizure cases |
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(xi)
Refunds, |
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(xii)
NTR (Non Tariff Restrictions like import license, Phyto Sanitary requirements
etc.), |
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(xiii)
Others. |
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Priority 1 |
Priority 2 |
Priority 1 |
Priority 2 |
Priority 1 |
Priority 2 |
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18. Central Excise Assessee Code, if registered
with Central Excise. |
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19. Service Tax Assessee Code, if registered with
Service Tax. |
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20. If the appeal is against an
Order-in-Appeal of Commissioner (Appeals), the number of Orders-in-Original
covered by the said Order-in-Appeal. 21. Whether the respondent has also
filed appeal against the order against which this appeal is made? 22. If answer to Serial Number 21
above is ‘yes’, furnish the details of appeal. 23. Whether the appellant wishes to
be heard in person? 24. Reliefs claimed in appeal. |
|
Statement of facts Grounds of appeal |
||
|
Signature of the authorised representative, if any. |
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Signature of the appellant |
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Verification I ……………………………..the appellant, do
hereby declare that what is stated above is true and to the best of my
information and belief. |
|
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Verified today the ……………..day of
………………..20 Signature of the authorised appellant representative, if any |
Signature of the appellant |
|
Notes.—(1) The grounds
of appeal and the form of verification shall be signed by the appellant in
accordance with Rule 3 of the Customs (Appeals) Rules, 1982. (2) The appeal including the
statement of facts and the grounds of appeal shall be filed in quadruplicate
accompanied by an equal number of copies of the order (one of which at least
shall be a certified copy) appealed against. (3) The appeal shall be in English
(or Hindi) and should set forth, concisely and under distinct heads, the
grounds of appeal without any argument or narrative and such grounds should
be numbered consecutively. (4) The appeal shall be accompanied
by such fee as prescribed under sub-section (6) of Section 129-A of the Act
and shall to be paid through a crossed bank draft drawn in favour of the
Assistant Registrar of the Bench of the Tribunal on a branch of any
nationalized bank located at the place where the Bench is situated. *Location Codes of all customs
stations from where imports/exports have taken place in respect of the
appellant to be furnished. Location Codes for all the sea ports, airports,
ICD's, Land Customs stations etc., are available on the website
www.icegate.gov.in [ICEGATE website-downloads-ICEGATE guidelines − Code
List-Location Code List] **Importer-Exporter Code assigned by
the Directorate General of Foreign Trade, to be mandatorily furnished ***To be furnished by non-registered
persons. Unique Identification (UID) number to be furnished where Permanent
Account Number (PAN) is not available.] |
|
[8][Form
No. C.A.-4
[See Rule 6(2)]
Form
of Memorandum of Cross Objections to the Appellate Tribunal under sub-section
(4) of Section 129-A of Customs Act, 1962
In the Customs, Excise and
Service Tax Appellate Tribunal
Cross Objection No. …………..of
20…………
Appeal No. ……………..
………….of 20…………
………………………………………………………………………………………Appellant/Applicant.
Vs.
………………………………………………………………………………………………Respondent
|
1. Port/Location Code* |
IEC** |
PAN or UID*** |
|
Port/Location Code 2* Port/Location Code 3*, etc |
|
|
|
E-mail Address |
Phone No. |
Fax No. |
|
2. State or Union territory and the
Commissionerate in which the order or decision of assessment, penalty, fine
was made. 3. Date of receipt of notice of
appeal or application filed with the Appellate Tribunal by the appellant or,
as the case may be, the Commissioner of Customs. 4. Number and date of the order
appealed against. |
||
|
- - - - - - |
||
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Dated |
||
|
- - |
||
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5. Address to which notices may be
sent to the respondent. 6. Address to which notices may be
sent to the appellant/applicant. 7. Whether the decision or order
appealed against involves any question having a relation to the rate of duty
of customs or to the value of goods for the purpose of assessment. 8. Description and classification of
goods. 9. Period of dispute. 10.(A) In case of cross-objections
filed by a person other than the Commissioner of Customs: (i) Amount of duty, if any, demanded for the period of dispute. (ii) Amount of interest involved up to the date of the order
appealed against. (iii) Amount of refund, if any, rejected or disallowed for the
period of dispute. (iv) Amount of fine imposed. (v) Amount of penalty imposed. (vi) Market value of the seized goods. (b)(i) Amount
of duty or fine or penalty or interest deposited. If so, mention the amount
deposited under each head in the box below. (A copy of the challan under
which the deposit is made shall be furnished) |
||
|
Duty |
Fine |
Penalty |
Interest |
|
(ii) If not, whether any application for dispensing with such
deposit has been made? 11.(a) In case of cross-objections filed by the Commissioner of
Customs (i) Amount of duty demand dropped or reduced for the period of
dispute. (ii) Amount of interest demand dropped or reduced for the
period of dispute. (iii) Amount of refund sanctioned or allowed for the period of
dispute. (iv) Whether no or less fine imposed? (v) Whether no or less penalty imposed? (b) Whether an application for staying the operation of the
order appealed against has been made? 12. Subject matter of dispute in
order of priority (please choose two items from the list below under the head
‘IMPORT’ or ‘EXPORT’ or ‘GENERAL’, depending upon the nature of the case) |
|||
|
Import |
Export |
General |
|||
|
(i)
Classification - Chapter |
(i)
Classification Sl. Nos. of Export Schedule, |
(i)
Custom House Agents Licensing Regulations, 2004, |
|||
|
(ii)
Valuation − GVC/SVB or Others. |
(ii)
Valuation, |
(ii)
MOT Charges, |
|||
|
(iii)
Application of Exemption Notification No., |
(iii)
Drawback, |
(iii)
Others |
|||
|
(iv)
Anti-dumping duty. |
(iv)
Export under any Export Promotion Scheme (other than drawback), |
|
|||
|
(v)
Safeguard duty, |
(v)
Non-Tariff restrictions, |
|
|||
|
(vi)
Project imports, |
(vi)
Others |
|
|||
|
(vii)
Baggage |
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|
|||
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(viii)
Courier, |
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|
|||
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(ix)
Imports, under Export Promotion Scheme, |
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|
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(x)
Seizure cases |
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|
|||
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(xi)
Refunds, |
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|
|||
|
(xii)
NTR (Non Tariff Restrictions like import license, Phyto Sanitary requirements
etc.), |
|
|
|||
|
(xiii)
Others. |
|
|
|||
|
Priority 1 |
Priority 2 |
Priority 1 |
Priority 2 |
Priority 1 |
Priority 2 |
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13. Central Excise Assessee Code, if registered
with Central Excise. |
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14. Service Tax Assessee Code, if registered with
Service Tax. |
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15. Reliefs claimed in memorandum of
cross-objections. Grounds of Cross-Objections |
|
(1) |
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(2) |
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(3) |
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(4) etc. |
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Signature of the authorised representative, if any. |
Signature of the respondent |
|
Verification I ……………………………..the respondent, do
hereby declare that what is stated above is true and to the best of my
information and belief. Verified today the ……………..day of
…………… |
|
|
Signature of the authorised representative, if any |
Signature of the Respondent |
|
Notes.—(1) If the
memorandum is filed by any person, other than the Commissioner of Customs,
the grounds of cross-objection and the form of verification shall be signed
by the respondent in accordance with Rule 3 of the Customs (Appeals) Rules,
1982. (2) The memorandum of cross
objections shall be filed in quadruplicate accompanied by an equal number of
copies of the order (one of which at least shall be a certified copy)
appealed against. (3) The memorandum of cross-objection
should be in English (or in Hindi) and should set forth, concisely and under
distinct heads, the grounds of cross-objection without any argument or
narrative and such grounds should be numbered consecutively. (4) The number and year of appeal of
application, as the case may be, as allotted by the office of the Appellate
Tribunal and appearing in the notice of appeal or application, as the case
may be, received by the respondent, is to be filled in by the respondent. *Location Codes of all customs
stations from where imports/exports have taken place in respect of the
appellant to be furnished. Location Codes for all the sea ports, airports,
ICD's, Land Customs stations etc., are available on the website
www.icegate.gov.in [ICEGATE website-downloads-ICEGATE guidelines − code
List-Location Code List] **Importer-Exporter Code (IEC)
assigned by the Directorate General of Foreign Trade, to be mandatorily
furnished ***To be furnished if appellant does
not have IEC. Unique Identification (UID) number to be furnished where
Permanent Account Number (PAN) is not available. |
|
|
Where the memorandum of
cross-objection is filed by the Commissioner of Customs, the above details to
be furnished by the Commissioner of Customs in respect of the appellant.] |
|
[9][Form
No. C.A.-5
[Refer Rule 7]
Form
of Appeal or Application to Appellate Tribunal under sub-section (2) of Section
129-A or sub-section (4) of Section 129-D of Customs Act, 1962
In the Customs, Excise and
Service Tax Appellate Tribunal
Appeal No. …………..of 20…………
…………………………………………………………………………………………Appellant/Applicant
Vs.
………………………………………………………………………………………………Respondent
|
1. Port/Location Code* |
IEC** |
PAN or UID*** |
|
Port/Location Code 2* Port/Location Code 3*, etc |
|
|
|
E-mail Address |
Phone No. |
Fax No. |
|
2. The designation and address of the
Appellant Commissionerate (if the appeal is filed on the basis of the
authorization given by the Committee of Commissioners under sub-section (2)
of Section 129-A of the Act. A copy of the authorization shall be enclosed). 3. The designation and address of the
Applicant (if the application is filed on the basis of an order of the
Committee of Chief Commissioners under sub-section (1) of Section 129-D of
the Act. A copy of the order shall be enclosed). 4. Name and address of the
respondent. 5. Number and date of the order
against which the appeal or application is filed. |
||
|
- - - - - - |
||
|
Dated |
||
|
- - |
||
|
6. Designation and address of the
officer passing the decision or order in respect of which this appeal or
application is being made. 7. State or Union territory and the
Commissionerate in which the decision or order was made. 8. Date of receipt of the order
referred to in (5) above by the Commissioner of Customs or by the
jurisdictional Chief Commissioner of Customs, as the case may be. 9. Date on which order under
sub-section (1) of Section 129-D of the Act, has been passed by the Committee
of Chief Commissioners. 10. Date of receipt of the order
referred to in (9) above by the applicant. 11. Whether the decision or order
challenged involves any question having a relation to the rate of duty of
customs or to the value of goods for purpose of assessment. 12. Description and classification of
goods. 13. Period of dispute. 14. (i) Amount of duty demand dropped or reduced for the period of
dispute. (ii) Amount of interest demand dropped or reduced for the
period of dispute. (iii) Amount of refund sanctioned or allowed for the period of
dispute. (iv) Whether no or less fine imposed? (v) Whether no or less penalty imposed? (vi) Market value of seized goods. 15. Whether any application for stay
of the operation of the order challenged has been made? 16. Subject matter of dispute in
order of priority (please choose two items from the list below either under
the head ‘IMPORT’ or ‘EXPORT’ or ‘GENERAL’, depending upon the nature of the
case) |
||
|
Import |
Export |
General |
|||
|
(i)
Classification − Chapters |
(i)
Classification—Sl. Nos. of Export Schedule, |
(i)
Custom House Agents Licensing Regulations, 2004, |
|||
|
(ii)
Valuation − GVC/SVB or Others. |
(ii)
Valuation, |
(ii)
MOT Charges, |
|||
|
(iii)
Application of Exemption Notification No., |
(iii)
Drawback, |
(iii)
Others |
|||
|
(iv)
Anti-dumping duty. |
(iv)
Export under any Export Promotion Scheme (other than drawback), |
|
|||
|
(v)
Safeguard duty, |
(v)
Non-Tariff restrictions, |
|
|||
|
(vi)
Project imports, |
(vi)
Others |
|
|||
|
(vii)
Baggage |
|
|
|||
|
(viii)
Courier, |
|
|
|||
|
(ix)
Imports under Export Promotion Scheme, |
|
|
|||
|
(x)
Seizure cases |
|
|
|||
|
(xi)
Refunds, |
|
|
|||
|
(xii)
NTR (Non Tariff Restrictions like import license, Phyto Sanitary requirements
etc.), |
|
|
|||
|
(xiii)
Others. |
|
|
|||
|
Priority 1 |
Priority 2 |
Priority 1 |
Priority 2 |
Priority 1 |
Priority 2 |
|
|
|
|
|
|
|
|
17. If the appeal is against an
Order-in-Appeal of Commissioner (Appeals), the number of Orders-in-Original
covered by the said Order-in-Appeal. 18. Whether the respondent has also
filed an appeal against the order against which this appeal or application is
made? 19. If answer to Serial Number 18
above is ‘yes’, furnish the details of appeal. 20. Whether the appellant or
applicant wishes to be heard in person? 21. Reliefs claimed in
appeal/application. Statement of facts Grounds of application (i) (ii) (iii) etc. |
|
|
Signature of the authorised
representative of appellant or applicant, if any. |
Signature of the appellant or
applicant |
|
Notes.—The appeal or
application including the statements of facts and the grounds of appeal or
application shall be filed in quadruplicate accompanied by an equal number of
copies of the decision or order (one at least of which shall be a certified
copy) of the Commissioner of Customs/Appeals and a copy of the order of the
Committee of Commissioners of Customs under sub-section (2) of Section 129-A
or a copy of the order of the Committee of Chief Commissioners of Customs
under sub-section (1) of Section 129-D. |
|
|
*Location Codes of all customs
stations from where imports/exports have taken place to be furnished in
respect of the respondent. Location Codes for all the sea ports, airports,
ICD's, Land Customs stations etc., are available on the website
www.icegate.gov.in [ICEGATE website-downloads-ICEGATE guidelines − Code
List-Location Code List] |
|
|
**Importer-Exporter Code (IEC), if
any, in respect of the responder, assigned by the Directorate General of
Foreign Trade, to be mandatorily furnished |
|
|
***To be furnished if the respondent
does not have IEC. Unique Identification (UID) number to be furnished where
Permanent Account Number (PAN) is not available.] |
|
[10][Form
No. C.A. 6
[See Rule 8(1)]
Form
of Application to the High Court under Section 130-A of the Customs Act, 1962
|
In the High Court of Judicature at Application No……………. of ……… . 20 ……….
(To be filled in by the office) Applicant v. Respondent |
|
|
1. |
State or Union Territory and the
Commissionerate from which the application is filed …………………. |
|
2. |
Number of the appeal which gives rise
to the application………………. |
|
3. |
Address to which notices may be sent
to the applicant. |
|
4. |
Address to which notices may be sent
to the respondent. |
|
5. |
The appeal noted above was decided by
the ……………… Bench of the Appellate Tribunal on………………. |
|
6. |
The notice of the order under Section
129-B of the Customs Act, 1962 was served on the applicant on………………… |
|
7. |
The facts which are admitted and/or
found by the Appellate Tribunal and which are necessary for drawing up a
statement of the case, are stated in the enclosure for ready reference. |
|
8. |
The following questions of law arise
out of the order of the Appellate Tribunal. |
|
|
(1) |
|
|
(2) |
|
|
(3) |
|
etc. |
|
|
9. |
The applicant, therefore, requires
under sub-section (1) of Section 130-A of the Customs Act, 1962, that High
Court directs the Appellate Tribunal to refer to the High Court the
question(s) of law referred to in paragraph 8 above |
|
10. |
The documents or copies thereof as
specified below (the translation in English of the documents, where
necessary,) is annexed with the statement of the case. |
Signature of the authorized
representative, if any.
Signature of the applicant.
Verification
I, ………………, the applicant,
do hereby declare that what is stated above is true to the best of my
information and belief.
Verified today, the ………………
day of ………………… 20 ……………..
Signature of the authorized
representative, if any.
Signature of the applicant
Notes.—(1) The application and
the form of verification shall, if the application is made by any person, other
than the Commissioner of Customs, be signed by the applicant in accordance with
the provisions of Rule 3 of the Customs (Appeals) Rules, 1982.
(2) The application shall
be filed in quadruplicate.
(3) The fee of Rs 200
required to be paid under the provisions of the Act shall be paid through a
crossed bank draft drawn in favour of the Registrar of the High Court on a
branch of any nationalised bank located at the place where the High Court is
situated and the demand draft shall be attached to the form of application.
Form No. C.A. 7
[See Rule 8(2)]
Form
of Memorandum of cross-objections under Section 130-A(3) of the Customs Act,
1962 in the matter of an application before the High Court under Section
130-A(1) of the said Act
In the High Court of
Judicature at
Memorandum of
cross-objections No. …………………….of …………………20……………… (to be filled in by the
office) …………………..
In Application No.
……………………of ……………………20 ………………
Applicant
v.
Respondent
|
1. |
State/Union Territory and the Commissionerate
from which the memorandum of cross-objections is filed. |
|
2. |
Date of receipt of notice of
application filed with the High Court by the respondent. |
|
3. |
Address to which notices may be sent
to the respondent. |
|
4. |
Address to which notices may be sent
to the applicant. |
|
5. |
The facts which are admitted and/or
found by the Appellate Tribunal and which are necessary for drawing up a
statement of the case, are stated in the enclosure for ready reference. |
|
6. |
The following questions of law arise
out of the order of the Appellate Tribunal: |
|
|
(1) |
|
|
(2) |
|
|
(3) |
|
etc. |
|
|
7. |
The respondent, therefore, required
under sub-section (1) of Section 130-A of the Customs Act, 1962 that the
Tribunal may be directed to furnish a statement of the case on the questions of
law referred to in paragraph 6 above. |
|
8. |
That the documents or copies thereof
as specified below (the translation in English of the documents, where
necessary), is annexed with the statement of the case. |
Signature of the authorized
representative, if any.
Signature of the respondent
Verification
I, …………………, the respondent,
do hereby declare that what is stated above is true to the best of my
information and belief.
Verified, today, the
………………….day of ……………20 ……………..
|
Signature of the authorised representative,
if any. |
Signature of the respondent |
Notes.—(1) The memorandum of
cross-objections and the form of verification shall, if the memorandum is filed
by any person, other than the Commissioner of Customs, be signed in accordance
with the provisions of Rule 3 of the Customs (Appeals) Rules, 1982.
(2) The memorandum of
cross-objection shall be filed in quadruplicate.]
[11][Form
No. C.A. 8
(See Rules 8-A and 8-B)
Form
of Revision Application to the Central Government under Section 129-DD of the
Customs Act, 1962
|
1. |
Revision Application No. ……………………. of
…………… |
|
2. |
Name and address of the applicant. |
|
3. |
Designation and address of the
authority passing the order against which the revision application is filed. |
|
4. |
The number and date of the order: |
|
5. |
Date of communication of the order: |
|
6. |
Designation and address of the
authority against which the order has been passed by the Collector (Appeals). |
|
7. |
Address to which
notices/communications may be sent to the applicant. |
|
8. |
Whether duty or penalty, if any, has been
deposited (a copy/extract of the challan/account current, as the case may be,
under which the deposit is made, shall be furnished). |
|
[12][8-A. |
Whether the appellant wishes to be
heard in person.] |
|
9. |
Reliefs claimed in application: |
|
Statement of facts Grounds of appeal |
|
etc.
Signature of authorised
representative, if any.
Signature of the applicant
Verification
I, …………….. the applicant,
do hereby declare that what is stated above is true to the best of my
information and belief.
Verified today, the ………………
day of …………… 20 …………….
Notes.—(1) The grounds of
application and the form of verification shall be signed by the applicant in
accordance with the provisions of sub-rule (2) of Rule 8-A.
(2) The application,
including the statement of facts and the grounds of application, shall be filed
in duplicate and shall be accompanied by an equal number of copies of the
orders against which the application is filed and also the decision/order of
the authority against which Collector of Customs (Appeals) passed the order.
(3) The form of application
shall be in English (or Hindi) and shall set forth, concisely and under
distinct heads, the grounds of application without any argument or narrative
and such grounds should be numbered consecutively.
(4) The fee of rupees two
hundred required to be paid under the provisions of the Act shall be paid under
T.R. 6 challan and the duplicate copy of the T.R. 6 challan shall be filed
along with the application for revision.
(5) Where the application
is signed by the authorised representatives of the applicant, the document
authorises the representative to sign and appear on behalf of the applicant
shall be appended to the application.]
[1] Vide Ministry of
Finance (Department of Revenue), GSR. 464(E), dt. Sept. 10, 1982, published in
the Gazette of India, Extra., Pt. II, S. (i), dt. 10th Sept., 1982, pp. 7-13
[Customs 212/82-F. No. 492/3/82-Cus. VI].
Note.—In
view of the changes in the designation of different posts in the present Act,
the corresponding changes may be read in the Rules.
[2] Subs. by GSR 234(E),
dt. 10-4-2013 (w.e.f. 1-6-2013). Prior to substitution it read as:
“7.
Form of application to the Appellate Tribunal.—(1) An application under
sub-section (4) of Section 129-D to the Appellate Tribunal shall be made in
Form No. C.A. 5.
(2)
The form of application in Form No. C.A. 5 shall be filed in quadruplicate and
shall be accompanied by an equal number of copies of the decision or order
passed by the Collector of Customs (one of which at least shall be a certified
copy) and copy of the order passed by the Board directing such Collector to
apply to the Appellate Tribunal.”
[3] Subs. by GSR 777(E),
dt. 17-11-1999 (w.e.f. 18-11-1999).
[4] Ins. by GSR. 54(E),
dt. 30-1-1985 (w.e.f. 30-1-1985).
[5] Rules 11 to 17
omitted (w.e.f. 10-11-1982) by Amendment Rules, 1982, published in the Gazette
of India, Extra., Pt. II, S. 3(1), dt. Nov. 10, 1982.
[6] Ins. by GSR 639(E),
dt. 16-4-1986 (w.e.f. 16-4-1986).
[7] Subs. by GSR 234(E),
dt. 10-4-2013 (w.e.f. 1-6-2013).
[8] Subs. by GSR 234(E),
dt. 10-4-2013 (w.e.f. 1-6-2013).
[9] Subs. by GSR 234(E),
dt. 10-4-2013 (w.e.f. 1-6-2013).
[10] Subs. by GSR 777(E),
dt. 17-11-1999 (w.e.f. 18-11-1999).
[11] Ins. by GSR 54(E),
dt. 30-1-1985 (w.e.f. 30-1-1985).
[12] Ins.
by GSR 639(E), dt. 16-4-1986 (w.e.f. 16-4-1986).