AI Drafter 
TaxTMI 
TaxTMI 
Customs and Excise Revenues Appellate Tribunal Act, 1986
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....ommencement. (1) This Act may be called the Customs and Excise Revenues Appellate Tribunal Act, 1986. (2) It extends to the whole of India. (3) It shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint. 2. Definitions. In this Act, unless the context otherwise requires,- (a) "Appellate Tribunal" means the Customs and Excise Revenues Appellate Tribunal constituted under section 3; (b) "appointed day" means the date with effect from which the Appellate Tribunal is established, by notification, under section 3; (c) "Bench"' means a Bench of the Appellate Tribunal; (d) "Board'' means the Central Board of Excise and Customs constituted under the Central Boards of Revenue Act, 1963 (54 of 1963); (e) "Central Excises Act" means the Central Excises and Salt Act, 1944 (1 of 1944); (f) "Central Excise Tariff Act" means the Central Excise Tariff Act, 1985 (5 of 1986); (g) "Customs Act" means the Customs Act, 1962 (52 of 1962); (h) "Customs, Excise and Gold (Control) Appellate Tribunal" means the Customs, Excise and Gold (Control) Appell....
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....r Bench; (b) may transfer a Member from one Bench to another Bench; and (c) may authorise the Judicial Member nr the Technical Member appointed to one Bench to discharge also the functions of the Judicial Member or the Technical Member, as the case may be, of another Bench. (4) Notwithstanding anything contained in the foregoing provisions of this section, it shall be competent for the President or any other Member authorised by the President in this behalf to function as a Bench consisting of a single Member and exercise the jurisdiction, powers and authority of the Appellate Tribunal in respect of such classes of cases or such matters pertaining to such classes of cases as the President may by general or special order specify: Provided that if at any stage of the hearing of any such case or matter it appears to the President or Member that the case or matter is of such a nature that it ought to be heard by a Bench consisting of two Members, the case or matter may be transferred by the President or, as the case may be, referred to him for transfer to, such Bench as the President may deem fit. (5) Subject to the other provisions of this Act, the Benches o....
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....as the President until the date on which a new President, appointed in accordance with the provisions of this Act to fill such vacancy enters upon his office. (2) When the President is unable to discharge his functions owing to absence, illness or any other cause, such one of the Members as the Central Government may, by notification, authorise in this behalf, shall discharge the functions of the President until the date on which the President resumes his duties. 8. Term of office. The President or other Member shall hold office as such for a term of three years from the date on which he enters upon his office or until he attains the age of sixty-five years, whichever is earlier. 9. Resignation and removal. (1) The President or other Member may, by notice in writing under his hand addressed to the President of India, resign his office: Provided that the President or other Member shall, unless he is permitted by the President of India to relinquish his office sooner, continue to hold office until the expiry of three months from the date of receipt of such notice or until a person duly appointed as his successor enters upon his office or until the expiry of his term....
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.... the President shall have authority to delegate such of his financial and administrative powers as he may think fit to any Member or officer of the Appellate Tribunal, subject to the condition that the Member or such officer shall, while exercising such delegated powers, continue to act under the direction, control and supervision of the President. 13. Staff of the Appellate Tribunal. (1) The Central Government shall determine the nature and categories of the officers and other employees required to assist the Appellate Tribunal in the discharge of its functions and provide the Appellate Tribunal with such officers and other employees as it may think fit. (2) The officers and other employees of the Appellate Tribunal shall discharge their functions under the general superintendence of the President. (3) The salaries and allowances and conditions of service of the officers and other employees of the Appellate Tribunal shall be such as may be specified by rules. CHAPTER III JURISDICTION, POWERS AND AUTHORITY OF THE APPELLATE TRIBUNAL 14. Jurisdiction, powers and authority of the Appellate Tribunal. (1) Save as otherwise expressly provided in this Act, the Appe....
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....ued by the Central Government or the Board, granting total or partial exemption from a duty of excise or customs, as the case may be; (c) whether the value of any goods for the purposes of assessment of a duty of excise or customs shall be enhanced or reduced by the addition or reduction of the amounts in respect of such matters as are specifically provided in the Central Excises Act or the Customs Act. (2) For the removal of doubts, it is hereby declared that nothing in sub-section (1) shall preclude the entertainment of an appeal in relation to any of the matters dealt with in sub-section (1) by the Customs, Excise and Gold (Control) Appellate Tribunal or the disposal thereof during the period commencing on and from the 28th day of February, 1986 and ending with the appointed day and any order passed by the said Tribunal on such appeal during that period shall, for all purposes, have effect as an order of the Appellate Tribunal constituted under this Act and all the provisions of this Act shall apply to such, order. 15. Bar of jurisdiction of the Appellate Tribunal in certain cases. Notwithstanding anything contained in section 14, no appeal shall lie to the App....
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....ons as to the distribution of the business of the Appellate Tribunal amongst the Benches and specify the matters which may be dealt with by each Bench. (2) If any question arises as to whether any matter falls within the purview of the business allocated to a Bench of the Appellate Tribunal, the decision of the President thereon shall be final. CHAPTER IV PROCEDURE 18. Appeals to the Appellate Tribunal. (1) Subject to the other provisions of this Act, every appeal to the Appellate Tribunal under this Act shall be filed within three months from the date on which the decision or order sought to be appealed against is communicated to the person aggrieved by the decision or order or to the Collector of Central Excise or the Collector of Customs, as the case may be. (2) On receipt of notice that an appeal has been preferred under this section, the party against whom the appeal has been preferred may, notwithstanding that he may not have appealed against such decision or order or any part thereof, file within forty-five 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 ....
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....the duty demanded or the penalty levied: Provided that where in any particular case, the Appellate Tribunal is of opinion that the deposit of duty demanded or penalty levied would cause undue hardship to such person, the Appellate Tribunal may dispense with such deposit subject to such conditions as it may deem fit to impose so as to safeguard the interests of revenue. 21. Right of applicant to take assistance of legal practitioner and Government to appoint representing officers. (1) A person preferring an appeal to the Appellate Tribunal under this Act may either appear in person or take the assistance of a legal practitioner of his choice to present his case before the Appellate Tribunal. (2) The Central Government may authorise one or more legal practitioners or any of its officers to act as presenting officer and any person so authorised by it may present its case with respect to any appeal before the Appellate Tribunal. 22. Conditions as to making of interim orders. Notwithstanding anything contained in any other provisions of this Act or in any other law for the time being in force, no interim order (whether by way of injunction or stay or in any other manne....
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....ary. (2) The Appellate Tribunal may, at any time within four years from the date of the order, with a view to rectifying any mistake apparent from the record, amend any order passed by it under sub-section (1) and shall make such amendments if the mistake is brought to its notice by the Collector of Central Excise or the Collector of Customs, as the case may be, or the other party to the appeal: Provided that an amendment which has the effect of enhancing the assessment or reducing a refund or otherwise increasing the liability of the other party shall not be made under this sub-section, unless the Appellate Tribunal has given notice to him of its intention to do so and has allowed him a reasonable opportunity of being heard. (3) The Appellate Tribunal shall send a copy of every order passed under this section to the Collector of Central Excise or the Collector of Customs, as the case may be, and the other party to the appeal. CHAPTER V MISCELLANEOUS 26. Exclusion of jurisdiction of courts except the Supreme Court. On and from the appointed day, no court (except the Supreme Court) or the Customs, Excise and Gold (Control) Appellate Tribunal shall have, or be en....
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....ellate Tribunal shall be deemed to be public servants within the meaning of section 21 of the Indian Penal Code (45 of 1860). 30. Protection of action taken in good faith. No suit, prosecution or other legal proceedings shall lie against the Central Government or against the President or other Member, or any other person authorised by such President or other Member for anything which is in good faith done or intended to be done in pursuance of this Act or any rule or order made thereunder. 31. Act to have overriding effect. The provisions of this Act shall have effect notwithstanding anything inconsistent therewith contained in any other law for the time being in force or any Instrument having effect by virtue of any law other than this Act. 32. Power to make rules. (1) The Central Government may, by notification, make rules to carry out the provisions of this Act. (2) Without prejudice to the generality of the foregoing power, such rules may provide for all or any of the following matters, namely:- (a) the salaries and allowances and other terms and conditions of service of President and other Members under section 10; (b) the financial and a....
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....d the Customs Act, namely:- (a) in the Central Excises Act,- (i) for sub-section (2) of section 35B, the following sub-section shall be substituted, namely: - "(2) The Collector of Central Excise may, if he is of opinion that an order passed by- (a) the Appellate Collector of Central Excise under section 35, as it stood immediately before the appointed day, or (b) the Collector (Appeals) under section 35A, is not legal or proper, direct any Central Excise Officer authorised by him in this behalf (hereafter in this Chapter referred to as the authorised officer) to appeal on his behalf to the Appellate Tribunal or, as the case may be, the Customs and Excise Revenues Appellate Tribunal established under section 3 of the Customs and Excise Revenues Appellate Tribunal Act, 1986, against such order."; (ii) in section 35E,- (A) after the words "Appellate Tribunal", wherever they occur, the words and figures "or, as the case may be, the Customs and Excise Revenues Appellate Tribunal established under section 3 of the Customs and Excise Revenues Appellate Tribunal Act, 1966" shall be inserted; (B) in sub-section (4), af....