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TMI BlogAppeal and Review/Settlement of casesX X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner (Appeals) under Section 128; Revision Application: 2. The first proviso to Section 129A(1) take away this appellate jurisdiction of CEGAT for certain categories of cases enumerated therein. These cover baggage, Drawback and short-landing cases. In these cases, aggrieved person may file an application for revision before the Central Government as provided in section 129 DD. 3. Section 129A(2) provides for appeals at the instance of the Commissioner against orders passed by either an Appellate Collector or Commissioner (Appeals). It may be further noted that under Section 129A(4) a right to file cross objections has been provided, such cross objections also having the force of an appeal. Under Section 129D of the Customs Act, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o.C.A.1. in duplicate and is to be accompanied by a copy of decision or order appealed against. The grounds of appeal and the form of verification as contained in form No.C.A.1 is to be signed by the appellant. The time limit for filing appeal before Appellate Tribunal is three months from the date on which the order to be appealed against is communicated to the appellant. Upon showing sufficient cause, the Tribunal can condone delay in filing appeal before it. Appeal to the Appellate Tribunal is to be filed in Form No.C.A.3 and is to be verified in the prescribed manner and has to be accompanied by the prescribed fee and prescribed documents. One should refer to Sections 128, 128A, 129A, 129B & 129C of the Act, Customs (Appeals) Rules, 198 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m the date on which such order is communicated to the Commissioner of Customs. 8. The Board can review the Order-in-Original passed by a Commissioner of Customs as an adjudicating authority. In case Board is not satisfied with the legality or propriety of such order, it can direct the Commissioner to apply before the Appellate Tribunal for determination of such points as may be specified in the review order. Review by Board under Section 129D(1) is to be completed within one year from the date of decision or order of the adjudicating authority. The application before the Appellate Tribunal in pursuance of that direction is to be filed within three months from the date of communication of the review order. Memorandum of cross objections: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ions of Section 129E, Commissioner (Appeals) is required, wherever it is possible to do so, to decide a stay application within thirty days from the date of its filing. Reference to High Court: 11. Section 130A of the Customs Act provides that within one hundred and eighty days of receipt of order of Tribunal passed under Section 129B, a person can file an application in prescribed from (Form No.C.A.6) if the order of the Tribunal does not relate to determination of any question having relation to the rate of duty of customs or the valuation of goods for purposes of assessment. Hence, it should be noted that High Court can not be approached under this provision if the issue relates to classification or valuation of the goods. Civil Appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 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 Officer and the additional amount of duty accepted by the applicant in his application exceeds two lakh rupees. The procedure prescribed essentially requires examination of the application for its acceptability under Settlement provisions, payment 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. Ever ..... X X X X Extracts X X X X X X X X Extracts X X X X
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