Page 43 - ELT_1_1st April 2020_Vol 372_Part

2020 ] DEPARTMENTAL APPROACH & SUCCESS OF SABKA VISHWAS SCHEME, 2019 A17

goods and duty, however the duty amount stands settled before issuance of
show cause notice and that is why there is no demand of duty in show cause
notice.
Solution
The C.B.I. & C. must come out of its revenue bias and must intervene
under Section 133(1) of the Finance (No. 2) Act, 2019 and must issue directions to
field formation to settle cases in accordance with the scheme to make it success-
ful and to end legacy disputes.
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[Continued from page A13]

Appearance before the Appellate authority : The assessee has the right
to be represented by an authorised representative (Advocate, Consultant, Char-
tered Accountant etc.) before the appellate authorities in terms of Section 146A of
the Customs Act, 1962 and authorised representative also regular employee of
assessee and a Customs Broker licensed under Section 146.
Disposal of appeals : Section 129B(2A) of Customs Act, 1962 provides for
decision by the Tribunal in appeals within 3 years from date of filing as far as
possible.
Rectification of Mistake : The Tribunal has the power to rectify any
mistake apparent from the record within six months, from the date of its order in
terms of Section 129B(2) of Customs Act, 1962.
Right to file Appeal : Right of appeal is confined only to parties to the
proceedings before the adjudicating authority and a third party could earn a
locus standi to file appeal as ‘person aggrieved ‘only if it is able to show that it has
a direct legal interest in the goods involved in adjudication, such as a party con-
tending that such goods really belonged to it and not to the purported importer.
This was pronounced by Apex Court in the case of Northern Plastics Ltd. v. Hin-
dustan Photo Films Mfg. Co. Ltd. - 1997 (91) E.L.T. 502 (S.C.).
In case of departmental appeal the Board has directed that an appeal will
not be filed before the Tribunal by the Department if the amount involved, in-
cluding fine and penalty, is below ` 50 lacs vide Instruction F. No.
390/Misc./116/2017-JC, dated 22-8-2019 [2019 (367) E.L.T. (T38)] and Board also
directed field formations not to file appeal when in the identical matter decided
by High Court and Supreme Court against the Department.

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EXCISE LAW TIMES  1st April 2020  91