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Appeal Review and Settlement of Cases

Customs - CBEC s Customs Manual 2015 - 31 - Chapter 31 1. Introduction: 1.1 Like any other taxation statue, the Customs Act contains detailed provisions for judicial review, for resolution of disputes, by way of appeals and review. The various appellate authorities are Commissioner (Appeal), Revision Authority, Customs Excise and Service Tax Appellate Tribunal (CESTAT), High Court and the Supreme Court. Any appeal by the department, before any appellate authority, is filed only after following a .....

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its and other criterion. Thus, the first stage of appeal against any order passed by any officer below the rank of Commissioner of Customs lies with the Commissioner of Customs (Appeals) in terms of Section 128 (appeal by any person aggrieved by such order) or Section 129 (D)(4) [Departments appeal on review of order], as the case may be, of the Customs Act, 1962. 2.2 The procedure of filing of appeal by Department against the order/decision of officers below the rank of Commissioner is that eve .....

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appeal would be filed to Commissioner (Appeal) within a period of 1 month from the date of issue of said order by the Commissioner. 2.3 The limitation period for filing of appeal to Commissioner (Appeal) is 60 days from the date of communication of order being appealed against. However, Commissioner (Appeal) may allow a further period of thirty days for filing of appeal provided he is satisfied that appellant was prevented by sufficient cause from presenting the appeal within the period of 60 d .....

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m hearing upto 3 times. The Commissioner (Appeal), may allow any grounds of appeal not specified in the appeal filed, provided he is satisfied that omission thereof was not willful or unreasonable. The Commissioner (Appeal), wherever possible, would decide the appeal within 6 month from the date of filing of appeal, by issue an order in writing, and shall communicate such order to the appellant, the adjudicating authority, the jurisdictional Chief Commissioner and Commissioner. The relevant prov .....

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aid Act any person may file appeal to CESTAT, if aggrieved by: (a) any decision or order passed by a Commissioner of Customs as an adjudicating authority; or (b) an order passed by the Commissioner (Appeals). 3.3 Appeal cannot be filed before CESTAT if the matter relates to: (i) import or export of goods as baggage; (ii) import goods not landed or short landed; and (iii) Drawback. 3.4 The CESTAT may refuse to admit an appeal where the value of goods that have been confiscated or differential dut .....

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hin the limitation period. 3.6 In accordance with Sections 129A, 129B and 129C of the Customs Act, 1962 read with the Customs (Appeals) Rules, 1982 and the CESTAT (Procedure) Rules, 1982, the procedure for filing of appeal before CESTAT and disposal thereof is as follows: (a) The appeal is required to be filed in a Form No. CA 3 [Section 129A(1) of the said Act] and Form CA-5 [Section 129 D(4) of the said Act], prescribed under rule 6(1) and rule 7, respectively, of the Customs (Appeals) Rules, .....

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al. Rules 15 and 15A of the CESTAT (Procedure) Rules, 1982 allow filing of reply to such appeal within a month by the respondent, and rejoinder to the reply within a month by the appellant. (c) The CESTAT shall give opportunity to the appellant to be heard, and on being shown sufficient cause, can give adjournment from hearing. In terms of proviso to Section 129B(1A) of the said Act, no such adjournment shall be granted more than three times to a party during hearing of the appeal. After hearing .....

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l. The fee prescribed at present is (i) ₹ 1000, where amount of duty, interest and penalty is upto ₹ 5 lakh; (ii) ₹ 5000, where amount of duty, interest and penalty is between ₹ 5 lakh to ₹ 50 lakh; (iii) ₹ 10000, where amount of duty, interest and penalty is more than ₹ 50 lakh; (iv) ₹ 500 for any other purposes, including ROM or restoration of appeal. However, no fee is payable in case of appeal or ROM or restoration of appeal application by depa .....

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wo Chief Commissioners, one of them being Jurisdictional Chief Commissioners. The Committee may direct, by an order, the Commissioner to file an appeal to the Tribunal. Such order has to be passed within three months from date of communication of decision/order being examined. An appeal would be filed by the Commissioner of Custom, within a period of one month from the date of order passed by the Committee. In case the Committee disagrees in its opinion, it shall make a reference to the Board, t .....

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sioner, to whose jurisdiction the order concerns. In case the Committee of Commissioners differs in its opinion, it would make a reference to the jurisdictional Chief Commissioner for taking a view as regards legality and propriety of order under examination. 4.5 The Committee of Commissioners is notified by the Board under Section 129A(2) of the said Act vide Notification No. 40/2005-Cus.(NT), dated 13-5-2005. 5. Revision Application: 5.1 The appeals against the order of Commissioner or Commiss .....

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Authority may allow a further period of three months it is satisfied that there was sufficient cause for not presenting it within the limitation period. 5.3 In terms of Sections 129A and 129DD of the Customs Act, 1962 and the Customs (Appeals) Rules, 1982 the Revision Application is required to be filed in a Form No. CA 8, prescribed under Rules 8A and 8B of the said Rules. The fee prescribed at present is (i) ₹ 200/-, where amount of duty, interest and penalty is upto ₹ 1 lakh; (ii .....

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ded or penalty imposed or both, in pursuance of a decision or an order passed by an officer of Custom slower in rank than Commissioner of Customs; (ii) against the decision or order referred to in clause (a) of sub section(1) of Section 129 A, unless the appellant has deposited seven and a half percent of duty demanded or penalty imposed or both, in pursuance of the decision or order appealed against; and (iii) against the decision order referred to in clause (b) of sub section (1) of Section 12 .....

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rty under Section 129E is required to be refunded consequent to the order of the Commissioner (Appeal) or CESTAT, and such amount is not refunded within three months from the date of communication of order, unless the order of appellate authority is stayed by the higher appellate authority, an interest at the rate specified in Section 27A shall be paid to the after expiry of three month from the date of order. 7. Appeal to High Court: 7.1 Against any order passed in appeal by the CESTAT, on or a .....

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admit appeal after the expiry of this period if it is satisfied that there was sufficient cause for not presenting it within the limitation period. 7.3 If appeal is filed by party, a fee of ₹ 200 is required to be paid. 7.4 Where High Court is satisfied that question of law is involved, it shall formulated the question of law. The High Court may hear any other substantial question of law not formulated by it, it is satisfied that the case involves such question. High Court may determine a .....

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elate to determination of any question having relation to the rate of duty of Customs or the valuation of goods for purposes of assessment. [Refer Circular No. 935/25/2010-CX, dated 21-9-2010] 8. Appeal to Supreme Court: 8.1 Under Section 130E of the Customs Act, 1962 appeal lies to the Supreme Court against: (a) Any judgment of a High Court delivered on an appeal under Section 130 or a reference made by CESTAT, in respect of order passed by it before 1-7-2003 of the said Act or a reference appl .....

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n be made to the Supreme Court. 8.2 The time limit for filing civil appeal before the Supreme Court is 60 days from the date of receipt of order. 8.3 Normally no application is made by the aggrieved party before the High Court, to certify that case is fit for filing of appeal before the Supreme Court. Therefore in such cases, the aggrieved party can agitate the order / judgment of the High Court before the Supreme Court by way of filing a Special Leave Petition under Article 136 of the Constitut .....

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935/25/2010-CX, dated 21-9-2010] 9. Disputes between Central Government Department and PSU/ other Government Departments: 9.1 In cases where disputes arise between two Central Government Departments or a Government Department and Public Sector Undertaking, there is no requirement of obtaining approval of the Committee on Disputes for pursuing litigations. Field formations may pursue their appeals in the respective Tribunals / Courts. [Refer Instruction F.No.390/R/262/09-JC, dated 24-3-2011 10. M .....

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alty is ₹ 5 lakh and below. Similarly in the case of High Courts appeals should not be filed in cases where the duty involved or total revenue including fine or penalty is ₹ 10 lakhs and below. As regards Supreme Court, appeals should not be filed in cases where the duty involved is ₹ 25 lakhs or less. However, adverse judgments relating to the following should be contested irrespective of the amount involved: (a) Where the constitutional validity of the provisions of an Act or .....

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ugh the decision is not acceptable, appeal is not being filed as the amount involved is less than the monetary limit prescribed by the Board. Further, in such cases, there will be no presumption that the Department has acquiesced in the decision on the disputed issues in the case of same assessee or in case of any other assessees, if the amount involved exceeds the monetary limits. 11. Settlement Commission: [Refer Instruction F No. 390/170/92-JC, dated 13-1-1993 and F.No. 390/Misc./163/2010-JC, .....

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any other person, may file an application before the Settlement Commission for settlement, before adjudication of case. However, the Settlement Commission cannot entertain the cases which are pending with the Appellate Tribunal or in a Court. Similarly, the matters relating to classification cannot be raised before the Commission. It is also specified that no application can be made unless the appellant has filed a Bill of Entry, or a Shipping Bill etc., or a Show Cause Notice issued by Proper .....

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yment of additional duty admitted by the applicant, calling and examination of records from jurisdictional Commissioner of Customs, getting further enquiries/investigations caused from Commissioner of Customs or Commissioner (Investigation) attached to Settlement Commission, giving opportunity for detailed submission to the applicant and passing order by the Commission. Where any duty or interest or fine or penalty is not paid within thirty days of receipt of the order of Settlement Commission, .....

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art, from imposition of penalty, fine and interest may also be considered. Further Settlement Commission has power to reopen completed proceeding, if the Settlement Commission is of the opinion that it is necessary to re-open the case for proper disposal of case. [Refer Circulars No. 935/25/2010-CX, dated 21-9-2010, No. 27/27/94-CX, dated 2-3-1994, No.156/67/95-CX, dated 17-11-1995, No.515/11/2000-CX, dated 18-2-2000 and No.578/15/2001-CX, dated 20-6-2001 and Instructions F.No. 390/Misc./163/201 .....

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of time. 12.2 Authority for Advance Ruling is a high level quasi -judicial body comprising of retired judges of the Supreme Court of India and two members of additional secretary who have wide experience in technical and legal matters. 12.3 Under the scheme of Advance Rulings, the following categories of investors are eligible to apply for a ruling; (a) a non-resident investor setting up a joint venture in India in collaboration with a non- resident or a resident; (b) a resident setting up a jo .....

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