Customs (Appeals) Rules, 1982
[Notification No. 212-Cus., dated 10-9-1982 as amended by
Notifications No. 248-Cus., dated 10-11-1982; No. 15/85-Cus.,
dated 30-1-1985 and No. 252/86-Cus., dated 16-4-1986.]
In exercise of the powers conferred by
sub-section (1) of section 156 of the Customs Act, 1962 (52 of
1962), the Central Government hereby makes the following rules,
namely :
Chapter I PRELIMINARY
1. Short title and commencement.-(1) These rules may be called the Customs (Appeals) Rules, 1982.
(2) They shall come into force on such
date as the Central Government may, by notification in the
Official Gazette, appoint.
2. Definitions.- In these rules, unless the
context otherwise requires, -
(a) "Act" means the Customs Act, 1962
(52 of 1962);
(b) "Form" means a form appended to
these rules;
(c) "Section" means a section of the
Act.
Chapter II
APPEALS TO [COMMISSIONER] (APPEALS)
3. Form of appeal to [Commissioner] (Appeals).-(1) An appeal under sub-section (1) of section 128 to the
[Commissioner (Appeals)] shall be made in Form No. C.A.-1.
(2) The grounds of appeal and the form
of verification as contained in Form No. C.A.-1 shall be signed
:-
(a) in the case of an individual,
by the individual himself or where the individual is absent from
India, by the individual concerned or by some person duly
authorised by him in this behalf and where the individual is a
minor or is mentally incapacitated from attending to his affairs,
by his guardian or by any other person competent to act on his
behalf;
(b) in the case of a Hindu undivided family, by the Karta
and, where the Karta is absent from India or is mentally
incapacitated from attending to his affairs, by any other adult
member of such family;
(c) in the case of a company or
local authority, by the principal officer thereof;
(d) in the case of a firm, by any
partner thereof, not being a minor;
(e) in the case of any other
association, by any member of the association or the principal
officer thereof; and
(f) in the case of any other
person, by that person or some person competent to act on his
behalf.
(3) The form of appeal in Form No.
C.A.-1 shall be filed in duplicate and shall be accompanied by a
copy of the decision or order appealed against.
4. Form of application to the [Commissioner]
(Appeals).- (1) An application under sub-section (4) of Section
129D to the [Commissioner] (Appeals) shall be made in Form No.
C.A.-2.
(2) The form of application in Form No.
C.A.-2 shall be filed in duplicate and shall be accompanied by
two copies of the decision or order passed by the adjudicating
authority (one of which at least shall be a certified appeal
copy) and a copy of the order passed by the [Commissioner] of
Customs directing such authority to apply to the [Commissioner]
(Appeals).
5. Production of additional evidence before the
[Commissioner] (Appeals).- (1) The appellant shall not be
entitled to produce before the [Commissioner] (Appeals) any
evidence, whether oral or documentary, other than the evidence
produced by him during the course of proceedings before the
adjudicating authority, except in the following circumstances,
namely :-
(a) where the adjudicating
authority has refused to admit evidence which ought to have been
admitted; or
(b) where the appellant was
prevented by sufficient cause from producing the evidence which
he was called upon to produce by that authority; or
(c) where the appellant was
prevented by sufficient cause from producing before the authority
any evidence which is relevant to any ground of appeal; or
(d) where the adjudicating
authority has made the order appealed against without giving
sufficient opportunity to the appellant to adduce evidence
relevant to any ground of appeal.
(2) No evidence shall be admitted under
sub-rule (1) unless the [Commissioner] (Appeals) records in
writing the reasons for its admission.
(3) The [Commissioner] (Appeals) shall
not take any evidence produced under sub-rule (1) unless the
adjudicating authority or an officer authorised in this behalf by
the said authority has been allowed a reasonable opportunity -
(a) to examine the evidence or
documents or to cross-examine any witness produced by the
appellant; or
(b) to produce any evidence or
any witness in rebuttal of the evidence produced by the appellant
under sub-rule (1).
(4) Nothing contained in this rule
shall affect the powers of the [Commissioner] (Appeals) to direct
the production of any document, or the examination of any
witness, to enable him to dispose of the appeal.
CHAPTER III
APPEALS TO APPELLATE TRIBUNAL
6. Form of Appeals, etc., to the Appellate
Tribunal.-(1) An appeal under sub-section (1) of section 129A
to the Appellate Tribunal shall be made in Form No. C.A.-3.
(2) A memorandum of cross-objections to
the Appellate Tribunal under sub-section (4) of section 129A
shall be made in Form No. C.A.-4.
(3) Where an appeal under sub-section
(1) of section 129A or a memorandum of cross-objections under
sub-section (4) of that section is made by any person other than
the [Commissioner] of Customs, the grounds of appeal, the grounds
of cross-objections and the forms of verification as contained in
Form Nos. C.A.-3 and C.A.-4, as the case may be, respectively
shall be signed by the person specified in sub-rule (2) of rule
3.
(4) The form of appeal in Form No.
C.A.-3 and the form of memorandum of cross-objections in Form No.
C.A.-4 shall be filed in quadruplicate and shall be accompanied
by an equal number of copies of the order appealed against (one
of which at least shall be a certified copy).
7. Form of application to the Appellate
Tribunal.- (1) An application under sub-section (4) of
section 129D to the Appellate Tribunal shall be made
in Form No. C.A.-5.
(2) The form of application in Form No.
C.A.-5 shall be filed in quadruplicate and shall be accompanied
by an equal number of copies of the decision or order passed by
the [Commissioner] of Customs (one of which at least shall be a
certified copy) and a copy of the order passed by the Board
directing such [Commissioner] to apply to the Appellate Tribunal.
[8. Form of application to the High Court.- (1) An application under sub-section (1) of section 130A
requiring the High Court to direct the Appellate Tribunal to
refer to the High Court any question of law shall be made in Form
No. C.A.-6 and such application shall be filed in quadruplicate.
(2) A memorandum of
cross-objections under sub-section (3) of section 130A to the
High Court shall be made in Form No. C.A.-7 and such memorandum
shall be filed in quadruplicate.
(3) Where an application under
sub-section (1) of section 130A or a memorandum of
cross-objections under sub-section (3) of that section is made by
any person other than the Commissioner of Customs, the
application, the memorandum or form of verification, as the case
may be, contained in Form No. C.A.-6 or Form No. C.A.-7 shall be
signed by the person specified in sub-rule (2) of rule 3.]
CHAPTER III A
REVISION BY CENTRAL GOVERNMENT
8A. Form of revision application to the
Central Government. - 1. (1) A revision application under
sub-section (1) of section 129DD to the Central Government shall
be in Form No. C.A.-8.
(2) The grounds of revision application
and the form of verification, as contained in Form C.A.-8, shall
be signed by the person specified in sub-rule (2) of rule 3.
2. Where the revision application is
signed by the authorised representative of the applicant, the
document authorising such representative to sign and appear on
behalf of the applicant shall be appended to such revision
application.
3. The revision application in Form No.
C.A.-8 shall be filed in duplicate and shall be accompanied by an
equal number of copies of the following documents, namely :-
(i) order passed by the
[Commissioner] of Customs (Appeals) under section 128A; and
(ii) decision or order passed by
the Customs Officer which was the subject-matter of the order
referred to in clause (i).
8B. Procedure for filing revision
application.-(1) The revision application in Form No. C.A.-8
shall be presented in person to the Under Secretary, Revision
Applications, Ministry of Finance, Department of Revenue, Central
Secretariat, New Delhi-1, or sent by registered post addressed to
said Under Secretary.
(2) The revision application sent by
registered post under sub-rule (1), shall be deemed to have been
submitted on the date on which it is received in the office of
the said Under Secretary.]
CHAPTER IV
AUTHORISED REPRESENTATIVES
9. Qualifications for authorised
representatives.-For the purposes of section 146A, an
authorised representative shall include a person who has acquired
any of the following qualifications, being the qualifications
specified under clause (d) of sub-section (2) of the said section
146A, namely :-
(a) a Chartered Accountant within
the meaning of the Chartered Accountants Act, 1949 (38 of 1949);
or
(b) a Cost Accountant within the
meaning of the Cost and Works Accountants Act, 1959 (23 of 1959);
or
(c) a Company Secretary within
the meaning of the Company Secretaries Act, 1980 (56 of 1980),
who has obtained a certificate of practice under section 6 of
that Act; or
(d) a post-graduate or an Honours
degree holder in Commerce or a post-graduate degree or diploma
holder in Business Administration from any recognised University;
or
(e) a person formerly employed in
the Departments of Customs or Central Excise or Narcotics and has
retired or resigned from such employment after having rendered
service in any capacity in one or more of the said Departments
for not less than ten years in the aggregate.
Explanation. - In this rule, "Recognised University"
means any of the Universities specified below, namely :-
I. Indian Universities
Any Indian University incorporated
under any law for the time being in force in India;
II. Rangoon University
III. English and Welsh Universities
The Universities of
Birmingham, Bristol, Cambridge, Durham, Leeds, Liverpool, London,
Manchester, Oxford, Reading, Sheffield and Wales;
IV. Scottish Universities
The Universities of
Aberdeen, Edinburgh, Glasgow and St. Andrews;
V. Irish Universities
The Universities of
Dublin (Trinity College), the Queen's University, Belfast and the
National University of Dublin;
VI. Pakistan Universities
Any Pakistan University
incorporated under any law for the time being in force;
VII. Bangladesh Universities
Any Bangladesh University
incorporated under any law for the time being in force.
10. Authority under section 146A(5)(b).-The
[Commissioner] of Customs having jurisdiction in the proceedings
in which a person who is not a legal practitioner is found guilty
of misconduct in connection with that proceeding under the Act
shall be the authority for the purposes of clause (b) of
sub-section (5) of section 146A.
Chapter V
MISCELLANEOUS 11 to 17. [
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