Review Cell has been created in the Custom House to monitor/co-ordinate/process the correspondence relating to the Appeals filed before the Commissioner of Customs (Appeals) and CESTAT by the appellants - Customs - STANDING ORDER NO.20 /2015

STANDING ORDER NO.20/2015 OFFICE OF THE COMMISSIONER OF CUSTOMS NS-I, III V CENTRALISED APPRAISING MAIN (IMPORT) JAWAHARLAL NEHRU CUSTOM HOUSE, NHAVA-SHEVA. TAL: URAN, DIST: RAIGAD, MAHARASHTRA-400 707. F.No. S/22-Gen-07/2015-16 AM(I) Date: 15.05.2015 STANDING ORDER NO.20 /2015 The Review Cell has been created in the Custom House to monitor/co-ordinate/process the correspondence relating to the Appeals filed before the Commissioner of Customs (Appeals) and CESTAT by the appellants, whether by importers/exporters or by the Department. All the orders arising out of the Appeals filed before the Commissioner of Customs (Appeals) and CESTAT pertaining to NS-I, III V are examined in the Review Cell for acceptance or otherwise. 2.It shall be ensured that all the orders received from Commissioner of Customs (Appeals) and CESTAT will be received by the TA/STA in the Review Cell, who will put up the order to the Appraising Officer (Review)/Superintendent (Review) for acceptance or otherwise. 3. The Review Cell will monitor the pendency of all the Orders including Stay Orders. The Tax Assistant will compile monthly Group-wise and Commissionerate-wise extract of consolidated register and put to the Deputy/Assistant Commissioner for the purpose of effective monitoring of pendency on monthly basis. The Review Cell shall maintain the following data for orders received in the following format, separately for Commissioner of Customs (Appeals) and CESTAT. Sr. No. Name of the Appellant/Party Appeal No. OIO No. Date Order No. Date Order in favour/against revenue Accepted/otherwise Concerned Grp/Section Amount involved/to be recovered Remarks (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) 4. Further, in terms of the Finance Act (No.2), 2014 enacted on 06.08.14 Section 129(E) of the Customs Act, 1962 has been substituted with new Section to prescribe mandatory pre-deposit as a percentage of the duty or penalty in dispute. The amended provisions apply to appeals filed after 6th August, 2014. 5. The AO/Supdt posted in Review Cell is designated as the proper officer to certify TR-6 challans for payment of mandatory pre-deposit for filing appeals before the Commissioner of Customs (Appeals) and CESTAT. A separate register will also be maintained showing the details of the amount of pre-deposits paid by the Appellant in a particular month in the following format. Sr. No. Name of the importer OIO No Date Amount in dispute (mention separate duty, penalty) Amount paid TR6 Challan No. Group Appellate Authority (1) (2) (3) (4) (5) (6) (7) (8) 6. Difficulties, faced if any, in implementation of this order may kindly be brought to the notice of the Additional Commissioner, Centralised Appraising Main, NS-I, III V. SD/-15.05.2015 (SUBHASH AGRAWAL) COMMISSIONER OF CUSTOMS, NS-I, III V.