TaxTMI 
TaxTMI 
Appeals to the Appellate Tribunal
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.... Customs or Commissioner of Customs], either before or after the appointed day, under section 130, as it stood immediately before that day : ^2[Provided that no appeal shall lie to the Appellate Tribunal and the Appellate Tribunal shall not have jurisdiction to decide any appeal in respect of any order referred to in clause (b) if such order relates to,- (a) any goods imported or exported as baggage; (b) any goods loaded in a conveyance for importation into India, but which are not unloaded at their place of destination in India, or so much of the quantity of such goods as has not been unloaded at any such destination if goods unloaded at such destination are short of the quantity required to be unloaded at that destina....
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....ute such Committees as may be necessary for the purposes of this Act. (ii) Every Committee constituted under clause (i) shall consist of two Chief Commissioners of Customs or two Commissioners of Customs, as the case may be.] ^4[(2) ^11[The Committee of Commissioners of Customs may, if it is] of opinion that an order passed by - (a) the Appellate ^15B[Principal Commissioner of Customs or Commissioner of Customs] under section 128, as it stood immediately before the appointed day, or (b) the ^8[Commissioner (Appeals)] under section 128A, is not legal or proper, direct the proper officer to appeal ^12[on its behalf] to the Appellate Tribunal or, as the case may be, the Customs and Excise Revenues....
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.... days of the receipt of the notice, a memorandum of cross-objections verified in such manner as may be specified by rules made in this behalf against any part of the order appealed against and such memorandum shall be disposed of by the Appellate Tribunal as if it were an appeal presented within the time specified in sub-section (3). (5) The Appellate Tribunal may admit an appeal or permit the filing of a memorandum of cross-objections after the expiry of the relevant period referred to in sub-section (3) or sub-section (4), if it is satisfied that there was sufficient cause for not presenting it within that period. ^9[(6) An appeal to the Appellate Tribunal shall be in such form and shall be verified in such manner as may be specifie....
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.... NOTES:- 1. Inserted vide Section 50 readwith Fifth Schedule of the Finance (No. 2) Act, 1980 w.e.f. 11-10-1982 (Notified vide Notification No. G.S.R. 597(E) dated 11-10-1982) 2. Substituted vide Section 40 of the Finance Act, 1984 w.e.f. 11-05-1984 before it was read as, "Provided that" 3. Inserted vide Section 40 of the Finance Act, 1984 w.e.f. 11-05-1984 4. Substituted vide Customs and Excise Revenues Appellate Tribunal Act, 1986 dated 23-12-1986 before it was read as, "(2) The Collector of Customs may, if he is of opinion that an order passed by the Appellate Collector of Customs under section 128, as it stood....
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....h form and shall be verified in such manner as may be specified by rules made in this behalf and shall, in the case of an appeal made on or after the 1st day of June, 1993, irrespective of the date of demand of duty and interest or of levy of penalty in relation to which the appeal is made, be accompanied by a fee of,- (a) where the amount of duty and interest demanded and penalty levied by any officer of customs in the case to which the appeal relates is one lakh rupees or less, two hundred rupees; (b) where the amount of duty and interest demanded and penalty levied by any officer of customs in the case to which the appeal relates is more than one lakh rupees, one thousand rupees: Provided that no such fee shall....