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Customs - Highlights / Catch Notes

Home Highlights November 2022 Year 2022 This

Appeal before the Tribunal - Under Customs Act or Central Excise ...


Appeal on Concessional Duty Import Clarified: Use Form AE-3 u/s 35(B) of Central Excise Act, Not Section 129(A).

November 15, 2022

Case Laws     Customs     HC

Appeal before the Tribunal - Under Customs Act or Central Excise Act - Scope of the order passed by proper officer - demand in respect of import of goods at concessional rate of duty - Since the order was passed by the second respondent, Commissioner of Central Excise, Chennai III, appeal was only to be filed before the Tribunal in Form AE-3 under Section 35(B) of the Central Excise Act, 1944 and not under Section 129(A) of the Customs Act, 1962. - HC

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