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2 the appellate tribunal may at any time within one

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(2)The Appellate Tribunal may, at any time within one year from the date of orderwith a view of rectifying any mistake apparent from the record, amend any order
passed by it under sub-section (1) and shall make such amendments if the mistakeis brought to its notice by the Collector of Customs or the order party to the appeal:Provided that an amendment which has the effect of enhancing the assessment orreducing a refund or otherwise increasing the liability of the other party shall notbe made under this sub-section, unless the Appellate Tribunal has given notice tothe party of its intention to do so and has allowed a reasonable opportunity ofbeing heard.(3)The Appellate Tribunal shall send a copy of every order passed by it under thissection, disposing of an appeal, to the Officer of Customs and in valuation casesalso to the Controller, Valuation, and the other party to the appeal.(4)Save as otherwise expressly provided in Section 196 an order passed by theAppellate Tribunal in appeal shall be final.Procedure of Appellate Tribunal[Section 194-C](1)The powers and functions of the Appellate Tribunal may be exercised anddischarged by Behches constituted by the Chairman from amongst the membersthereof.(2)Subject to the provisions contained in sub-sections (3) and (4), a Bench shall consistof one judicial member and one technical member:Provided that Chairman may, for reasons to be recorded in writing, constituteBenches including Special Benches consisting of:a)Two or more technical members; orb)Two or more judicial members:Provided further that nay Bench referred to in clause (a) shall not hear the mattersinvolving questions of law.(3)Every appeal against a decision or order deciding a case involving duty, tax,penalty or fine exceeding five million rupees, shall be heard by a Special Benchconstituted by the Chairman for hearing such appeals and such Bench shall consistof not less than two members and shall include at least one judicial member andone technical member.(3A) Notwithstanding anything contained in sub-sections (2) and (3), theChairman may constitute as many Benches consisting of a single member as hemay deem necessary to hear such cases or class of cases as the Federal Governmentmay, by order in writing, specify.
(4)The Chairman or any other member of the Appellate Tribunal authorized in thisbehalf by the Chairman may, sitting singly, dispose of any case which has beenallotted to the Bench of which he is member where:a)The value of the goods confiscated without option having been given tothe owner of the goods to pay a fine in lieu of confiscation under section181; orb)Deletedc)In any disputed case, the difference in duty or tax involved or the duty ortax involved, or the amount of fine or penalty involved does not exceed tenmillion rupees.

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Term
Fall
Professor
Pearl Arevalo
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