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2020 ] APPELLATE AUTHORITY UNDER CUSTOMS ACT A13

(c) the amount of fine or penalty involved, does not exceed fifty lakhs
rupees.
(5) If the members of a Bench differ in opinion on any point, the point
shall be decided according to the opinion of the majority, if there is a majority;
but if the members are equally divided, they shall state the point or points on
which they differ and make a reference to the President who shall either hear the
point or points himself or refer the case for hearing on such point or points by
one or more of the other members of the Appellate Tribunal and such point or
points shall be decided according to the opinion of the majority of these members
of the Appellate Tribunal who have heard the case, including those who first
heard it.
(6) Subject to the provisions of this Act, the Appellate Tribunal shall
have power to regulate its own procedure and the procedure of the Benches
thereof in all matters arising out of the exercise of its powers or of the discharge
of its functions, including the places at which the Benches shall hold their sit-
tings.
(7) The Appellate Tribunal shall, for the purposes of discharging its
functions, have the same powers as are vested in a Court under the Code of Civil
Procedure, 1908 (5 of 1908) discovery and inspection; when trying a suit in re-
spect of the following matters, namely :-
(a) discovery and inspection;
(b) enforcing the attendance of any person and examining him on oath;
(c) compelling the production of books of account and other docu-
ments; and issuing commissions.
(8) Any proceeding before the Appellate Tribunal shall be deemed to
be a judicial proceeding within the meaning of Sections 193 and 228 and for the
purpose of Section 196 of the Indian Penal Code (45 of 1860), and the Appellate
Tribunal shall be deemed to be a Civil Court for all the purposes of Section 195
and Chapter XXVI of the Code of Criminal Procedure, 1973 (2 of 1974).
Pre-deposit of duty and penalty
The appellant during the pendency of the appeal is required to pre-
deposit the mandatory fixed pre-deposit of 7.5% of the duty demanded (includ-
ing demand for erroneous drawback) or total penalty imposed or both for filing
appeal with the Commissioner (Appeals) or the Tribunal at the first stage and
10% of the duty demanded or total penalty imposed or both for filing second
stage appeal before the Tribunal. The amount of pre-deposit payable would be
subject to a ceiling of ` 10 crores.
Deposit made earlier during investigation or audit would be treated as
pre-deposit. If this is complied with there would be no recovery during penden-
cy of the appeal before Commissioner (Appeals)/Tribunal. On appeal being de-
cided in assessee’s favour, the assessee should file a simple letter for return of the
deposit along with interest at the prescribed rate (now 6%) from the date of mak-
ing deposit to date of refund.

[Continued on page A17]

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