Civil appeal against CEGAT orders: jurisdictional Commissioner must propose appeals; Board discontinues suo moto scrutiny. Civil appeals against CEGAT orders on rate of duty and valuation are to be initiated primarily by the jurisdictional Commissioner, who must review every CEGAT order and, if an appeal is warranted, submit a detailed proposal to the Board within ten days with the certified CEGAT order, Commissioner's order, SCNs, Board instructions, relied decisions and other relevant documents. The Board will no longer suo moto scrutinise all such orders and will act only on formal proposals; the Centralized Review must forward Paper Books and advise Commissioners where orders are unacceptable, and Chief Commissioners must conduct sample audits and report quarterly.
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.
Civil appeal against CEGAT orders: jurisdictional Commissioner must propose appeals; Board discontinues suo moto scrutiny.
Civil appeals against CEGAT orders on rate of duty and valuation are to be initiated primarily by the jurisdictional Commissioner, who must review every CEGAT order and, if an appeal is warranted, submit a detailed proposal to the Board within ten days with the certified CEGAT order, Commissioner's order, SCNs, Board instructions, relied decisions and other relevant documents. The Board will no longer suo moto scrutinise all such orders and will act only on formal proposals; the Centralized Review must forward Paper Books and advise Commissioners where orders are unacceptable, and Chief Commissioners must conduct sample audits and report quarterly.
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