Transfer of pending customs appeals and transitional proceedings to the Appellate Tribunal, with rehearing rights and limited exceptions. Transfer of pending customs appeals and revision-type proceedings to the Appellate Tribunal is provided for by transitional provisions. Appeals pending before the Board, together with connected matters, stand transferred and may be continued from the existing stage, with a right to request rehearing. Pending proceedings before the Central Government also transfer to the Tribunal as appeals, subject to exceptions for low-value confiscation, certain disputed duty matters, and fines or penalties not exceeding ten thousand rupees. Authorised representatives retain the right to appear before the Tribunal in transferred matters.
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.
Transfer of pending customs appeals and transitional proceedings to the Appellate Tribunal, with rehearing rights and limited exceptions.
Transfer of pending customs appeals and revision-type proceedings to the Appellate Tribunal is provided for by transitional provisions. Appeals pending before the Board, together with connected matters, stand transferred and may be continued from the existing stage, with a right to request rehearing. Pending proceedings before the Central Government also transfer to the Tribunal as appeals, subject to exceptions for low-value confiscation, certain disputed duty matters, and fines or penalties not exceeding ten thousand rupees. Authorised representatives retain the right to appear before the Tribunal in transferred matters.
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