TMI BlogAppeal to CESTATX X X X Extracts X X X X X X X X Extracts X X X X ..... ppeals) under section 128A. 3.3 Appeal cannot be filed before CESTAT and the Appellate Tribunal shall not have jurisdiction to decide any appeal in respect of any order referred to in clause (b), if the matter relates to: (i) import or export of goods as baggage; (ii) import goods loaded in a conveyance for importation into India, but which are not unloaded, not landed or short landed at place of destination; (iii) payment of drawback as provided in chapter X, and the rules made thereunder. 3.4 The CESTAT may refuse to admit an appeal in respect of an order where (i) the value of goods that have been confiscated without option having been given to the owner of the goods to pay a fine in lieu of confiscation under section 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sufficient cause for not presenting it within the limitation period. 3.7 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, 1982. (b) On receipt of notice of appeal the respondent may file a memorandum of cross objection within 45 days of receipt of notice [Section 129A(4) of the said Act]. The memorandum of cross examina ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd or otherwise increasing the liability of the other party shall not be made unless the Appellant Tribunal has given notice to him of its intention to do so and has allowed him a reasonable opportunity of being heard. (e) A prescribed fee is required to be paid for filing of appeal or rectification of mistake (ROM) or for restoration of appeal. The fee prescribed at present is (i) Rs 1000, where amount of duty, interest and penalty is upto Rs 5 lakh; (ii) Rs 5000, where amount of duty, interest and penalty is between Rs 5 lakh to Rs 50 lakh; (iii) Rs 10000, where amount of duty, interest and penalty is more than Rs 50 lakh; (iv) Rs 500 for any other purposes, including ROM or restoration of appeal. However, no fee is payable in case of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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