Page 33 - ELT_1_1st April 2020_Vol 372_Part

APPELLATE AUTHORITY UNDER
CUSTOMS ACT

By
Ramesh Chandra Jena, B.A. (Hons.), M.A. (Eco.),
D.M.M., LL.B.
MANAGING PARTNER, TAXPAYERS ADVISORY SOLUTIONS

The Customs Act, 1962 assigns Quasi-Judicial
powers to Officers of Customs of the rank of Assistant
Commissioner and above for adjudicating of disputes. In
exercise of such powers, the Customs Officers may pass
orders confiscating the import, export goods, levying fine and penalty for con-
travention of the provisions of the Customs Act, read with various allied Acts.
Adjudicating proceeding starts with issuance of show cause notice and
after issue of show cause notice, receipt of the written reply to the show cause
notice and after hearing in person if the notice so desires. The orders passed by
such Quasi-Judicial authority are subject to further appeal. The person aggrieved
with such orders may file an appeal with the Commissioner (Appeals) or the Tri-
bunal, as the case may be, depending upon the order against which the appeal is
being filed, or file a revision application with the Central Government.
The Customs Act, 1962 incorporated provisions of appeals and revision
as dispute resolution mechanism to settle Customs litigation. Sections 128 to
130E of Customs Act, 1962 prescribes the various authorities and procedure to
settle Customs litigation between importers/exporters and Customs authorities
with regard to Customs clearances and assessment to collect various Customs
duties. The various authorities and procedures for dispute resolution mechanism
are sequentially discussed as under :
(1) Appellate Authority (First Stage).
(2) Appellate Tribunal.
(3) Revisional Authority.

( A72323 )
EXCISE LAW TIMES  1st April 2020  81