The Collector of Customs having jurisdiction in the proceedings in which a person who is not a legal practitioner is found guilty of misconduct in connection with that proceeding under the Act shall be the authority for the purposes of clause (b) of sub-section (5) of Section 146-A.
Chapter V
MISCELLANEOUS
[* * *]5
Form No. C.A. 1
(See Rule 3)
Form of Appeal to the Collector (Appeals) under Section 128 of the Customs Act, 1962
| 1. |
No. .of 20 . |
| 2. |
Name and address of the appellant. |
| 3. |
Designation and address of the officer passing the decision or order appealed against and the date of the decision or order. |
| 4. |
Date of communication of the decision or order appealed against to the appellant. |
| 5. |
Address to which notices may be sent to the appellant. |
| 6. |
Whether duty or penalty or both is deposited; if not, whether any application for dispensing with such deposit has been made. (A copy of the Challan under which the deposit is made shall be furnished). |
| 6[6-A. |
Whether the appellant wishes to be heard in person. |
| 7. |
Reliefs claimed in appeal. |
| Statement of facts Grounds of appeal |
| (i) |
|
| (ii) |
|
| (iii) |
|
| etc. |
| Signature of authorised representative, if any. |
Signature of the appellant |
Verification
I. .the appellant, do hereby declare that what is stated above is true to the best of my information and belief.
Verified today, the ..day of ..20
Place ..
Date
Signature of the authorized
representative, if any.
Signature of the appellant.
Note. (1) The grounds of appeal and the form of verification shall be signed by the appellant in accordance with the provisions of Rule 3 of the Customs (Appeals) Rules, 1982.
(2) The form of appeal, including the statement of facts and the grounds of appeal shall be filed in duplicate and shall be accompanied by a copy of the decision or order appealed against.
Form No. C.A. 2
(See Rule 4)
Form of Application to the Collector (Appeals) under Section 129-D(4) of the Customs Act, 1962
| Appeal No. of 20 .. |
| Applicant v. Respondent |
| 1. |
Designation and address of the applicant (If the applicant is not the adjudicating authority, a copy of the authorisation from the Collector of Customs to make the application should be enclosed.) |
| 2. |
Name and address of the Respondent. |
| 3. |
Designation and address of the officer passing the decision or order in respect of which this application is being made and the date of the decision or order. |
| 4. |
Date on which the order under sub-section (2) of Section 129-D has been passed by the Collector of Customs. |
| 5. |
Date of the communication of the order referred to in (4) above to the adjudicating authority. |
| 6. |
Reliefs claimed in the application. |
| Statement of facts Grounds of application |
| (i) |
| (ii) |
| (iii) |
| etc. Signature of the applicant |
Notes. The form of application, including the statement of facts and the ground of application shall be filed in duplicate and shall be accompanied by two copies of the decision or order passed by the adjudicating authority (one of which at least shall be certified copy) and a copy of the order of the Collector of Customs under sub-section (2) of Section 129-D of the Act.
7[Form No. C.A.-3
[See Rule 6(1)]
Form of Appeal to the Appellate Tribunal under sub-section (1) of Section 129-A 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. |
| 2. The designation and address of the authority passing the order appealed against. 3. Number and date of the order appealed against. |
| ------ |
| Dated |
| -- |
| 4. Date of communication of a copy of the order appealed against. 5. State or Union territory and the Commissionerate in which the order or decision of assessment, penalty, fine was made. 6. 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. 7. Designation and address of the adjudicating authority in case where the order appealed against is an order of the Commissioner (Appeals). 8. Address to which notices may be sent to the appellant. 9. Address to which notices may be sent to the respondent. 10. 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. 11. Description and classification of goods. 12. Period of dispute. 13. (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
|
| (ii) If not, whether any application for dispensing with such deposit has been made? 15. Does the order appealed against also involve any central excise duty demand, and related fine or penalty, so far as the appellant is concerned? 16. Does the order appealed against also involve any service tax demand, and related penalty, so far as the appellant is concerned? 17. 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 |
Export |
General |
| (i) Classification - Chapter |
(i) Classification Sl. Nos. of Export Schedule, |
(i) Custom House Agents Licensing Regulations, 2004, |
| (ii) Valuation GVC/SVB or Others. |
(ii) Valuation, |
(ii) MOT Charges, |
| (iii) Application of Exemption Notification No., |
(iii) Drawback, |
(iii) Others |
| (iv) Anti-dumping duty. |
(iv) Export under any Export Promotion Scheme (other than drawback), |
|
| (v) Safeguard duty, |
(v) Non-Tariff restrictions, |
|
| (vi) Project imports, |
(vi) Others |
|
| (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. |
|
|
| Priority 1 |
Priority 2 |
Priority 1 |
Priority 2 |
Priority 1 |
Priority 2 |
| |
|
|
|
|
|
| |
18. Central Excise Assessee Code, if registered with Central Excise. |
| |
|
| |
19. Service Tax Assessee Code, if registered with Service Tax. |
| |
|
| |
20. 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. 21. Whether the respondent has also filed appeal against the order against which this appeal is made? 22. If answer to Serial Number 21 above is yes , furnish the details of appeal. 23. Whether the appellant wishes to be heard in person? 24. 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. (1) 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. (2) 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. (3) 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. (4) The appeal shall be accompanied by such fee as prescribed under sub-section (6) of Section 129-A 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.] |
8[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 129-A of 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.
|
| 2. State or Union territory and the Commissionerate in which the order or decision of assessment, penalty, fine was made. 3. 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. 4. Number and date of the order appealed against. |
| ------ |
| Dated |
| -- |
| 5. Address to which notices may be sent to the respondent. 6. Address to which notices may be sent to the appellant/applicant. 7. 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. 8. Description and classification of goods. 9. Period of dispute. 10.(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 up to 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 shall be furnished) |
| Duty
|
Fine
|
Penalty
|
Interest
|
| (ii) If not, whether any application for dispensing with such deposit has been made? 11.(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? 12. 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 |
Export |
General |
| (i) Classification - Chapter |
(i) Classification Sl. Nos. of Export Schedule, |
(i) Custom House Agents Licensing Regulations, 2004, |
| (ii) Valuation GVC/SVB or Others. |
(ii) Valuation, |
(ii) MOT Charges, |
| (iii) Application of Exemption Notification No., |
(iii) Drawback, |
(iii) Others |
| (iv) Anti-dumping duty. |
(iv) Export under any Export Promotion Scheme (other than drawback), |
|
| (v) Safeguard duty, |
(v) Non-Tariff restrictions, |
|
| (vi) Project imports, |
(vi) Others |
|
| (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. |
|
|
| Priority 1 |
Priority 2 |
Priority 1 |
Priority 2 |
Priority 1 |
Priority 2 |
| |
|
|
|
|
|
| |
13. Central Excise Assessee Code, if registered with Central Excise. |
| |
|
| |
14. Service Tax Assessee Code, if registered with Service Tax. |
| |
|
| |
15. Reliefs claimed in memorandum of cross-objections. Grounds of Cross-Objections |
| (1) |
| (2) |
| (3) |
| (4) etc. |
| 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. (1) 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. (2) 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. (3) 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. (4) The number and year of appeal of 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.] |
9[Form No. C.A.-5
[Refer Rule 7]
Form of Appeal or Application to Appellate Tribunal under sub-section (2) of Section 129-A or sub-section (4) of Section 129-D of 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.
|
| 2. The designation and address of the Appellant Commissionerate (if the appeal is filed on the basis of the authorization given by the Committee of Commissioners under sub-section (2) of Section 129-A of the Act. A copy of the authorization shall be enclosed). 3. 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 129-D of the Act. A copy of the order shall be enclosed). 4. Name and address of the respondent. 5. Number and date of the order against which the appeal or application is filed. |
| ------ |
| Dated |
| -- |
| 6. Designation and address of the officer passing the decision or order in respect of which this appeal or application is being made. 7. State or Union territory and the Commissionerate in which the decision or order was made. 8. 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. 9. Date on which order under sub-section (1) of Section 129-D of the Act, has been passed by the Committee of Chief Commissioners. 10. Date of receipt of the order referred to in (9) above by the applicant. 11. 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. 12. Description and classification of goods. 13. Period of dispute. 14. (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. 15. Whether any application for stay of the operation of the order challenged has been made? 16. 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 |
Export |
General |
| (i) Classification Chapters |
(i) Classification Sl. Nos. of Export Schedule, |
(i) Custom House Agents Licensing Regulations, 2004, |
| (ii) Valuation GVC/SVB or Others. |
(ii) Valuation, |
(ii) MOT Charges, |
| (iii) Application of Exemption Notification No., |
(iii) Drawback, |
(iii) Others |
| (iv) Anti-dumping duty. |
(iv) Export under any Export Promotion Scheme (other than drawback), |
|
| (v) Safeguard duty, |
(v) Non-Tariff restrictions, |
|
| (vi) Project imports, |
(vi) Others |
|
| (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. |
|
|
| Priority 1 |
Priority 2 |
Priority 1 |
Priority 2 |
Priority 1 |
Priority 2 |
| |
|
|
|
|
|
| 17. 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. 18. Whether the respondent has also filed an appeal against the order against which this appeal or application is made? 19. If answer to Serial Number 18 above is yes , furnish the details of appeal. 20. Whether the appellant or applicant wishes to be heard in person? 21. Reliefs claimed in appeal/application. Statement of facts Grounds of application (i) (ii) (iii) etc. |
| Signature of the authorised representative of appellant or applicant, if any. |
Signature of the appellant or applicant |
| Notes. 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 129-A or a copy of the order of the Committee of Chief Commissioners of Customs under sub-section (1) of Section 129-D. |
| *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 responder, 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.] |
10[Form No. C.A. 6
[See Rule 8(1)]
Form of Application to the High Court under Section 130-A of the Customs Act, 1962
| In the High Court of Judicature at Application No . of . 20 . (To be filled in by the office) Applicant v. Respondent |
| 1. |
State or Union Territory and the Commissionerate from which the application is filed . |
| 2. |
Number of the appeal which gives rise to the application . |
| 3. |
Address to which notices may be sent to the applicant. |
| 4. |
Address to which notices may be sent to the respondent. |
| 5. |
The appeal noted above was decided by the Bench of the Appellate Tribunal on . |
| 6. |
The notice of the order under Section 129-B of the Customs Act, 1962 was served on the applicant on |
| 7. |
The facts which are admitted and/or found by the Appellate Tribunal and which are necessary for drawing up a statement of the case, are stated in the enclosure for ready reference. |
| 8. |
The following questions of law arise out of the order of the Appellate Tribunal. |
| |
(1) |
| |
(2) |
| |
(3) |
| etc. |
| 9. |
The applicant, therefore, requires under sub-section (1) of Section 130-A of the Customs Act, 1962, that High Court directs the Appellate Tribunal to refer to the High Court the question(s) of law referred to in paragraph 8 above |
| 10. |
The documents or copies thereof as specified below (the translation in English of the documents, where necessary,) is annexed with the statement of the case. |
Signature of the authorized
representative, if any.
Signature of the applicant.
Verification
I, , the applicant, do hereby declare that what is stated above is true to the best of my information and belief.
Verified today, the day of 20 ..
Signature of the authorized
representative, if any.
Signature of the applicant
Notes. (1) The application and the form of verification shall, if the application is made by any person, other than the Commissioner of Customs, be signed by the applicant in accordance with the provisions of Rule 3 of the Customs (Appeals) Rules, 1982.
(2) The application shall be filed in quadruplicate.
(3) The fee of Rs 200 required to be paid under the provisions of the Act shall be paid through a crossed bank draft drawn in favour of the Registrar of the High Court on a branch of any nationalised bank located at the place where the High Court is situated and the demand draft shall be attached to the form of application.
Form No. C.A. 7
[See Rule 8(2)]
Form of Memorandum of cross-objections under Section 130-A(3) of the Customs Act, 1962 in the matter of an application before the High Court under Section 130-A(1) of the said Act
In the High Court of Judicature at
Memorandum of cross-objections No. .of 20 (to be filled in by the office) ..
In Application No. of 20
Applicant
v.
Respondent
| 1. |
State/Union Territory and the Commissionerate from which the memorandum of cross-objections is filed. |
| 2. |
Date of receipt of notice of application filed with the High Court by the respondent. |
| 3. |
Address to which notices may be sent to the respondent. |
| 4. |
Address to which notices may be sent to the applicant. |
| 5. |
The facts which are admitted and/or found by the Appellate Tribunal and which are necessary for drawing up a statement of the case, are stated in the enclosure for ready reference. |
| 6. |
The following questions of law arise out of the order of the Appellate Tribunal: |
| |
(1) |
| |
(2) |
| |
(3) |
| etc. |
| 7. |
The respondent, therefore, required under sub-section (1) of Section 130-A of the Customs Act, 1962 that the Tribunal may be directed to furnish a statement of the case on the questions of law referred to in paragraph 6 above. |
| 8. |
That the documents or copies thereof as specified below (the translation in English of the documents, where necessary), is annexed with the statement of the case. |
Signature of the authorized
representative, if any.
Signature of the respondent
Verification
I, , the respondent, do hereby declare that what is stated above is true to the best of my information and belief.
Verified, today, the .day of 20 ..
| Signature of the authorised representative, if any. |
Signature of the respondent |
Notes. (1) The memorandum of cross-objections and the form of verification shall, if the memorandum is filed by any person, other than the Commissioner of Customs, be signed in accordance with the provisions of Rule 3 of the Customs (Appeals) Rules, 1982.
(2) The memorandum of cross-objection shall be filed in quadruplicate.]
11[Form No. C.A. 8
(See Rules 8-A and 8-B)
Form of Revision Application to the Central Government under Section 129-DD of the Customs Act, 1962
| 1. |
Revision Application No. . of |
| 2. |
Name and address of the applicant. |
| 3. |
Designation and address of the authority passing the order against which the revision application is filed. |
| 4. |
The number and date of the order: |
| 5. |
Date of communication of the order: |
| 6. |
Designation and address of the authority against which the order has been passed by the Collector (Appeals). |
| 7. |
Address to which notices/communications may be sent to the applicant. |
| 8. |
Whether duty or penalty, if any, has been deposited (a copy/extract of the challan/account current, as the case may be, under which the deposit is made, shall be furnished). |
| 12[8-A. |
Whether the appellant wishes to be heard in person.] |
| 9. |
Reliefs claimed in application: |
| Statement of facts Grounds of appeal |
(i)
(ii)
(iii)
etc.
Signature of authorised representative, if any.
Signature of the applicant
Verification
I, .. the applicant, do hereby declare that what is stated above is true to the best of my information and belief.
Verified today, the day of 20 .
Notes. (1) The grounds of application and the form of verification shall be signed by the applicant in accordance with the provisions of sub-rule (2) of Rule 8-A.
(2) The application, including the statement of facts and the grounds of application, shall be filed in duplicate and shall be accompanied by an equal number of copies of the orders against which the application is filed and also the decision/order of the authority against which Collector of Customs (Appeals) passed the order.
(3) The form of application shall be in English (or Hindi) and shall set forth, concisely and under distinct heads, the grounds of application without any argument or narrative and such grounds should be numbered consecutively.
(4) The fee of rupees two hundred required to be paid under the provisions of the Act shall be paid under T.R. 6 challan and the duplicate copy of the T.R. 6 challan shall be filed along with the application for revision.
(5) Where the application is signed by the authorised representatives of the applicant, the document authorises the representative to sign and appear on behalf of the applicant shall be appended to the application.]