Appellate Tribunal orders, adjournments and rectification powers shape customs appeal procedure and finality. The Appellate Tribunal may, after hearing the parties, confirm, modify or annul the appealed order, or remand the matter for fresh adjudication with directions and additional evidence if necessary. It may grant adjournments for sufficient cause, but not more than three times to a party, and may rectify mistakes apparent from the record within the prescribed period, subject to notice and hearing where the amendment would increase liability. Copies of orders must be sent to the customs authority and the other party, and the Tribunal's appellate orders are final except as otherwise provided.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Appellate Tribunal orders, adjournments and rectification powers shape customs appeal procedure and finality.
The Appellate Tribunal may, after hearing the parties, confirm, modify or annul the appealed order, or remand the matter for fresh adjudication with directions and additional evidence if necessary. It may grant adjournments for sufficient cause, but not more than three times to a party, and may rectify mistakes apparent from the record within the prescribed period, subject to notice and hearing where the amendment would increase liability. Copies of orders must be sent to the customs authority and the other party, and the Tribunal's appellate orders are final except as otherwise provided.
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