GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
NOTIFICATION
No.37/2013 - Customs (N. T.)
New Delhi, the 10th April, 2013
G.S.R. (E).- In exercise of the powers conferred by section 156 of the Customs
Act, 1962 (52 of 1962), the Central Government hereby makes the following rules
further to amend the Customs (Appeal) Rules, 1982, namely :—
- Short title and commencement. – (1) These rules may be called the Customs
(Appeals) (Amendment) Rules, 2013.
(2) They shall come into force on and from the 1st day of June, 2013.
- In the Customs (Appeal) Rules, 1982 (herein after referred to as the said
rules), for rule 7, the following rule shall be substituted, namely:-
―7. Form of appeal or application to the Appellate Tribunal. — (1) An appeal
under sub-section (2) of section 129A or an application under sub-section (4) of
section 129D of the Act to the Appellate Tribunal shall be made in Form No.
C.A.-5.
(2) The appeal or application in Form No. C.A.-5 shall be filed in quadruplicate
accompanied by an equal number of copies of the decision or order (one of which
at least shall be a certified copy) passed by:-
- the Appellate Commissioner of Customs under section 128 of the Act, as it
stood immediately before the appointed day, or by the Commissioner (Appeals)
under section 128A of the Act and a copy of the order passed by the Committee of
Commissioners of Customs under sub-section (2) of the section 129A of the Act.
- the Commissioner of Customs and a copy of the order passed by the Committee
of Chief Commissioners of Customs under sub-section (1) of section 129D of the
Act.‖.
3. For Form No. C.A.-3, C.A.-4 and C.A.-5 appended to the said rules, the
following Forms shall respectively be substituted, namely:-
“FORM NO. C.A.- 3
[See rule 6(1)]
Form of Appeal to the Appellate Tribunal under sub-section (1) of section 129A
of Customs Act, 1962.
In the Customs, Excise and Service Tax Appellate Tribunal.
Appeal No……………. of 20 ………
…………………………………………………………………………… Appellant.
Vs.
……………………………………………………………………………… Respondent.
1. Port/ Location Code* IEC** PAN or UID***
Port/ Location Code 2*
Port/ Location Code 3*, etc
E-Mail Address Phone No. Fax No.
- The designation and address of the authority passing the order appealed
against.
- Number and date of the order appealed against.
Dated
- Date of communication of a copy of the order appealed against.
- State or Union territory and the Commissionerate in which the order or
decision of assessment, penalty, fine was made.
- If the order appealed against relates to more than one Commissionerate,
mention the names of all the Commissionerates, so far as it relates to the
appellant.
- Designation and address of the adjudicating authority in case where the order
appealed against is an order of the Commissioner (Appeals).
- Address to which notices may be sent to the appellant.
- Address to which notices may be sent to the respondent.
- Whether the decision or order appealed against involves any question having
a relation to the rate of duty of customs or to the value of goods for the
purpose of assessment.
- Description and classification of goods.
- Period of dispute.
- (i) Amount of customs duty, if any, demanded for the period of dispute .
(ii) Amount of interest involved up to the date of the order appealed against.
(ii) Amount of refund, if any, rejected or disallowed for the period of dispute
(iii) Amount of fine imposed.
(iv) Amount of penalty imposed.
(v) Market value of seized goods.
14. (i) Amount of duty or fine or penalty or interest deposited. If so, mention
the amount deposited under each head in the box below. (A copy of the challan
under which the deposit is made shall be furnished)
Duty |
|
Fine |
|
Penalty |
|
Interest |
Fine |
|
|
|
|
|
|
(ii) If not, whether any application for dispensing with such deposit has been
made?
- Does the order appealed against also involve any central excise duty demand,
and related fine or penalty, so far as the appellant is concerned?
- Does the order appealed against also involve any service tax demand, and
related penalty, so far as the appellant is concerned?
- Subject matter of dispute in order of priority (please choose two items from
the list below, under the head ‘IMPORT’ or ‘EXPORT’ or ‘GENERAL’ , depending
upon the nature of the case )
IMPORT
(i).Classification – Chapter
(ii).Valuation – GVC /SVB or Others.
(iii).Application of Exemption Notification No.,
(iv). Anti-dumping duty.
(v). Safeguard duty,
(vi). Project imports,
vii). Baggage
viii). Courier,
ix).Imports under Export Promotion Scheme,
x). Seizure cases
xi). Refunds,
xii).NTR (Non Tariff Restrictions like import license, Phyto Sanitary
requirements etc.),
xiii). Others. |
EXPORT
(i) Classification-Srl. Nos. of Export Schedule,
(ii) Valuation,
(iii) Drawback,
(iv) Export under any Export Promotion Scheme (other than drawback),
(v) Non-Tariff restrictions,
(vi) Others
|
GENERAL
(i).Custom House Agents Licensing Regulations, 2004,
(ii).MOT Charges,
(iii).Others
|
Priority 1 |
Priority 2 |
Priority 1 |
Priority 2 |
Priority 1 |
Priority 2 |
|
|
|
|
|
|
- Central Excise Assessee Code, if registered with Central Excise.
- Service Tax Assessee Code, if registered with Service Tax.
- If the appeal is against an Order-in-Appeal of Commissioner (Appeals), the
number of Orders-in-Original covered by the said Order-in-Appeal.
- Whether the respondent has also filed appeal against the order against which
this appeal is made?
- If answer to serial number 21 above is ‘yes’, furnish the details of appeal.
- Whether the appellant wishes to be heard in person?
- Reliefs claimed in appeal.
Statement of facts
Grounds of appeal
Signature of the authorised
representative, if any. Signature of the appellant
Verification
I…………………………………. the appellant, do hereby declare that what is stated above is
true and to the best of my information and belief.
Verified today the ……… day of ……………….. 20
Signature of the authorised
appellant representative, if any
Signature of the appellant
Notes:-
- The grounds of appeal and the form of verification shall be signed
by the appellant in accordance with rule 3 of the Customs (Appeals) Rules, 1982.
- The appeal including the statement of facts and the grounds of appeal shall
be filed in quadruplicate accompanied by an equal number of copies of the order
(one of which at least shall be a certified copy) appealed against.
- The appeal shall be in English (or Hindi) and should set forth, concisely
and under distinct heads, the grounds of appeal without any argument or
narrative and such grounds should be numbered consecutively.
- The appeal shall be accompanied by such fee as prescribed under sub-section
(6) of section 129A of the Act and shall to be paid through a crossed bank draft
drawn in favour of the Assistant Registrar of the Bench of the Tribunal on a
branch of any nationalized bank located at the place where the Bench is
situated.
- - - - - - - - -
* Location Codes of all customs stations from where imports/ exports have taken
place in respect of the appellant to be furnished. Location Codes for all the
sea ports, airports, ICD’s, Land Customs stations etc, are available on the
website www.icegate.gov.in [ICEGATE website – downloads-ICEGATE guidelines –
Code List- Location Code List]
** Importer- Exporter Code assigned by the Directorate General of Foreign Trade,
to be mandatorily furnished
*** To be furnished by non- registered persons. Unique Identification (UID)
number to be furnished where Permanent Account Number (PAN) is not available.
FORM NO. C.A.- 4
[See rule 6(2)]
Form of Memorandum of Cross Objections to the Appellate Tribunal under
sub-section (4) of section 129A of the Customs Act, 1962.
In the Customs, Excise and Service Tax Appellate Tribunal.
Cross Objection No………… of 20………
Appeal No….………of 20……
………………………………………………………………………… Appellant/ Applicant.
Vs.
………………………………………………………………………… Respondent
1. Port/ Location Code* IEC** PAN or UID***
Port/ Location Code 2*
Port/ Location Code 3*, etc
E-Mail Address Phone No. Fax No.
- State or Union territory and the Commissionerate in which the order or
decision of assessment, penalty, fine was made.
- Date of receipt of notice of appeal or application filed with the Appellate
Tribunal by the appellant or, as the case may be, the Commissioner of Customs.
- Number and date of the order appealed agains
Dated
- Address to which notices may be sent to the respondent.
- Address to which notices may be sent to the appellant/ applicant.
- Whether the decision or order appealed against involves any question having a
relation to the rate of duty of customs or to the value of goods for the purpose
of assessment.
- Description and classification of goods.
- Period of dispute.
- (A) In case of cross-objections filed by a person other than the
Commissioner of Customs:
(i) Amount of duty, if any, demanded for the period of dispute.
(ii) Amount of interest involved upto the date of the order appealed against.
(iii) Amount of refund, if any, rejected or disallowed for the period of dispute
(iv) Amount of fine imposed.
(v) Amount of penalty imposed.
(vi) Market value of the seized goods.
(B) (i) Amount of duty or fine or penalty or interest deposited. If so, mention
the amount deposited under each head in the box below. (A copy of the challan
under which the deposit is made should be furnished)
Duty |
|
Fine |
|
Penalty |
|
Interest |
|
|
|
|
|
|
|
(ii) If not, whether any application for dispensing with such deposit has been
made?
- (A) In case of cross-objections filed by the Commissioner of Customs
(i) Amount of duty demand dropped or reduced for the period of dispute.
(ii) Amount of interest demand dropped or reduced for the period of dispute.
(iii) Amount of refund sanctioned or allowed for the period of dispute
(iv) Whether no or less fine imposed?
(v) Whether no or less penalty imposed?
(B) Whether an application for staying the operation of the order appealed
against has been made?
- Subject matter of dispute in order of priority (please choose two items from
the list below under the head ‘IMPORT’ or ‘EXPORT’ or ‘GENERAL’, depending upon
the nature of the case)
IMPORT
(i).Classification – Chapter
(ii).Valuation – GVC /SVB or Others.
(iii).Application of Exemption Notification No.,
(iv). Anti-dumping duty.
(v). Safeguard duty,
(vi). Project imports,
vii). Baggage
viii). Courier,
ix).Imports under Export Promotion Scheme,
x). Seizure cases
xi). Refunds,
xii).NTR (Non Tariff Restrictions like import license, Phyto Sanitary
requirements etc.),
xiii). Others. |
EXPORT
(i) Classification-Srl. Nos. of Export Schedule,
(ii) Valuation,
(iii) Drawback,
(iv) Export under any Export Promotion Scheme (other than drawback),
(v) Non-Tariff restrictions,
(vi) Others
|
GENERAL
(i).Custom House Agents Licensing Regulations, 2004,
(ii).MOT Charges,
(iii).Others
|
Priority 1 |
Priority 2 |
Priority 1 |
Priority 2 |
Priority 1 |
Priority 2 |
|
|
|
|
|
|
- Central Excise Assessee Code, if registered with Central Excise.
- Service Tax Assessee Code if registered with Service Tax.
- Reliefs claimed in memorandum of cross -objections.
Grounds of Cross- Objections
Signature of the authorised
representative, if any
Signature of the respondent
Verification
I…………………………………. the respondent, do hereby declare that what is stated above is
true and to the best of my information and belief.
Verified today, the ……… day of……….. …
Signature of the authorised
Representative, if any
Signature of the Respondent
NOTES:-
- If the memorandum is filed by any person, other than the Commissioner
of Customs, the grounds of cross-objection and the form of verification shall be
signed by the respondent in accordance with rule 3 of the Customs (Appeals)
Rules, 1982.
- The memorandum of cross objections shall be filed in quadruplicate
accompanied by an equal number of copies of the order (one of which at least
shall be a certified copy) appealed against.
- The memorandum of cross-objection should be in English (or in Hindi) and
should set forth, concisely and under distinct heads the grounds of
cross-objection without any argument or narrative and such grounds should be
numbered consecutively.
- The number and year of appeal or application, as the case may be, as allotted
by the office of the Appellate Tribunal and appearing in the notice of appeal or
application, as the case may be, received by the respondent, is to be filled in
by the respondent.
_ _ _ _ _ _
* Location Codes of all customs stations from where imports/ exports have taken
place in respect of the appellant to be furnished. Location Codes for all the
sea ports, airports, ICD’s, Land Customs stations etc, are available on the
website www.icegate.gov.in [ICEGATE website – downloads-ICEGATE guidelines –
Code List- Location Code List]
** Importer Exporter Code (IEC) assigned by the Directorate General of Foreign
Trade, to be mandatorily furnished
*** To be furnished if appellant does not have IEC. Unique Identification (UID)
number to be furnished where Permanent Account Number (PAN) is not available.
Where the memorandum of cross-objection is filed by the Commissioner of Customs,
the above details to be furnished by the Commissioner of Customs in respect of
the appellant.
FORM NO. C.A - 5
[Refer rule 7]
Form of Appeal or Application to Appellate Tribunal under sub-section (2)
section 129A or sub-section (4) of section 129D of the Customs Act, 1962.
In the Customs, Excise and Service Tax Appellate Tribunal.
Appeal No………………….. of 20……
………………………………………………………… Appellant/ Applicant
Vs
……………………………………………………………………Respondent
1. Port/ Location Code* IEC** PAN or UID***
Port/Location Code 2*
Port/Location Code 3*, etc
E-Mail Address Phone No. Fax No.
- The designation and address of the Appellant Commissionerate (if the appeal
is filed on the basis of the authorisation given by the Committee of
Commissioners under sub-section (2) of section 129A of the Act. A copy of the
authorisation shall be enclosed).
- The designation and address of the Applicant (if the application is filed on
the basis of an order of the Committee of Chief Commissioners under sub-section
(1) of section 129D of the Act. A copy of the order shall be enclosed).
- Name and address of the respondent.
- Number and date of the order against which the appeal or application is
filed.
Dated
- Designation and address of the officer passing the decision or order in
respect of which this appeal or application is being made.
- State or Union territory and the Commissionerate in which the decision or
order was made.
- Date of receipt of the order referred to in (5) above by the Commissioner of
Customs or by the jurisdictional Chief Commissioner of Customs, as the case may
be.
- Date on which order under sub-section (1) of section 129D of the Act, has
been passed by the Committee of Chief Commissioners.
- Date of receipt of the order referred to in (9) above by the applicant.
- Whether the decision or order challenged involves any question having a
relation to the rate of duty of customs or to the value of goods for purpose of
assessment.
- Description and classification of goods.
- Period of dispute.
- (i) Amount of duty demand dropped or reduced for the period of dispute.
(ii) Amount of interest demand dropped or reduced for the period of dispute.
(iii) Amount of refund sanctioned or allowed for the period of dispute.
(iv) Whether no or less fine imposed?
(v) Whether no or less penalty imposed?
(vi) Market value of seized goods.
- Whether any application for stay of the operation of the order challenged
has been made?
- Subject matter of dispute in order of priority (please choose two items from
the list below either under the head ‘IMPORT’ or ‘EXPORT’ or ‘GENERAL’ ,
depending upon the nature of the case).
IMPORT
i) Classification – Chapters,
ii) Valuation – GVC /SVB or Others.
iii) Application of Exemption Notification No.,
iv) Anti-dumping duty.
v) Safeguard duty,
vi) Project imports,
vii) Baggage
viii) Courier,
ix) Imports under Export Promotion Scheme,
x) Seizure cases
xi) Refunds,
xii) NTR (Non Tariff Restrictions like import licence, Phyto Sanitary
requirements etc.),
xiii) Others. |
EXPORT
i) Classification-Srl. Nos.of Export Schedule,
ii) Valuation,
iii) Drawback,
iv) Export under any Export Promotion Scheme (other than drawback),
v) Non-Tariff restrictions,
vi) Others
|
GENERAL
i) Custom House Agents Licencing Regulations, 2004,
ii) MOT Charges,
iii) Others
|
Priority 1 |
Priority 2 |
Priority 1 |
Priority 2 |
Priority 1 |
Priority 2 |
|
|
|
|
|
|
- If the appeal is against an Order-in-Appeal of Commissioner (Appeals),
the number of Orders-in-Original covered by the said Order-in-Appeal
- Whether the respondent has also filed an appeal against the order against
which this appeal or application is made?
- If answer to serial number 18 above is ‘yes’, furnish the details of appeal.
- Whether the appellant or applicant wishes to be heard in person?
- Reliefs claimed in appeal/application.
Statement of facts
Grounds of application
Signature of the authorised Representative
of appellant or applicant, if any
Signature of the appellant or applicant
Note : The appeal or application including the statements of facts and the
grounds of appeal or application shall be filed in quadruplicate accompanied by
an equal number of copies of the decision or order (one at least of which shall
be a certified copy) of the Commissioner of Customs/ Appeals and a copy of the
order of the Committee of Commissioners of Customs under sub-section (2) of
section 129A or a copy of the order of the Committee of Chief Commissioners of
Customs under sub- section (1) of section 129D.
-------------------
* Location Codes of all customs stations from where imports/exports have taken
place to be furnished in respect of the respondent. Location Codes for all the
sea ports, airports, ICD’s, Land Customs stations etc, are available on the
website www.icegate.gov.in [ICEGATE website – downloads-ICEGATE guidelines –
Code List- Location Code List]
** Importer Exporter Code (IEC), if any, in respect of the respondent, assigned
by the Directorate General of Foreign Trade, to be mandatorily furnished
*** To be furnished if the respondent does not have IEC. Unique Identification
(UID) number to be furnished where Permanent Account Number (PAN) is not
available.”
F.No.390/Misc/46/2011-JC
(Sunil Kumar Sinha)
Director to the Government of India
Note: The principal rules were published in the Gazette of India, Extraordinary,
Part II, Section 3, Sub-section (i) vide notification No. 212/82-Customs, dated
10th September, 1982 (G.S.R 564 (E) dated 10.9.82) and last amended by
notification No. 62/99-CUSTOMS (N.T.) dated 17.11.99 (G.S.R. 777(E), dated the
17th November, 1999