Page 10 - COMBINED QUESTIONS AND ANSWERS - EDITION 2019 - PART II_Neat

Q-22: Explain the appeal against Order-in-Original passed by Principal Commissioner of Customs
A-22: Any aggrieved person can file an appeal under Section 129A (1) (a) of the Customs
Act, 1962 read with Rule 6(1) of the Customs (Appeals) Rules, 1982 in quadruplicate in Form
C.A. 3 to Customs Excise Service Tax Appellate Tribunal (CESTAT).
The appeal will be filed within three months from the date of communication of the
Order- in-Original passed by the Principal Commissioner of Customs and appeal will be
accompanied by a fee or Rs. 1000/- in cases where duty, interest, fine or penalty demanded
is Rs. 5 lakh or less, Rs. 5000/- in cases where duty, interest, fine or penalty demanded is
more than Rs. 5 lakh but less than Rs. 50 lakhs and Rs. 10000/- in cases where duty, interest,
fine or penalty demanded is more than Rs. 50 lakhs. The fee will be paid through Bank
Demand Draft in favour of the Assistant Registrar of the bench of the Tribunal drawn on a
branch on any nationalised bank located at the place where the Bench is situated.
The appeal also will bear Court Fee Stamp of Rs. 5/- under Court Fee Act, whereas the copy
of the Order-in-Original attached to the appeal should bear a Court Fee stamp of Rs. 0.50 as
prescribed under Schedule-I, item 6 of the Court Fees Act, 1870.
The appeal also accompanied the proof of payment of duty/fine/penalty etc.
Q-23: Write a short note on rights of appeal
A-23: The principles of natural justice are required to be followed in valuation matters
also. When the Customs authorities do not accept the declared value and re-determine the
Customs value, the importer or his representative is normally required to be given a written
notice followed by a personal hearing. An adjudication order giving in detail the basis of
determination of the value can be obtained, if the importer is aggrieved with the re-
determination of value. Under the Customs Act, 1962, an importer can appeal against a
decision on valuation to the Commissioner of Customs (Appeal) in the first instance. A
second appeal lies to the Tribunal (CESTAT) consisting of administrative and judicial
members. A third appeal lies to the Supreme Court of India. The importer is informed
regarding his rights of appeal by each of the adjudicating and appellate authorities.
Q-24: The adjudicating authority of the FEMA or Foreign exchange related matter
A-24: Section 16 of the FEMA Act,1999 provides that the Central Government may, by an
order published in the Official Gazette, appoint as many officers of the Central Government
as it may think fit, as the Adjudicating Authorities for holding an inquiry against whom a
complaint has been made. The Central Government is also to prescribe the jurisdiction for
the Adjudicating Authorities.
Q-25: Which Section of the Customs Act, 1962 given adjudication powers to permission for re-
export on merit by the officer concerned?
(i) 121
(ii) 122
(iii) 123
(iv) 124
A-25: ii - 122
Q-26: The CESTAT may refuse to admit an appeal in respect of
(i) The value of goods that have been confiscated without option having been given to
the owner of the goods to pay a fine in lieu of confiscation under Section 125;
(ii) In any disputed case, other than a case where the determination of any question
having a relation to the rate of duty, value of goods for the purpose of assessment,
difference in duty involved or the duty involved, is in issue or is one of the points in
issue;

5