Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
<h1>Naming Respondents in Appeals: Rules for Principal Commissioners and Opposing Parties in Customs and Excise Cases</h1> In appeals or applications under the Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982, the Principal Commissioner, Commissioner, or Administrator must be named as respondents if the appeal is initiated by another party. Conversely, if the appeal is initiated by the Principal Commissioner, Commissioner, or Administrator, the opposing party must be named as the respondent. These rules also apply to proceedings transferred to the Tribunal under specific sections of the Customs Act, Central Excises Act, or Gold (Control) Act.