THE CUSTOMS AND EXCISE REVENUES APPELLATE TRIBUNAL Act, 1986
[Act, No. 62 of 1986]
An Act to provide for the adjudication, by an appellate tribunal, of disputes with respect to the determination of the rates of duties of customs and Central excise on goods and to the valuation of goods for the purposes of assessment of such duties, in pursuance of article 323B of the Constitution and for matters connected therewith or incidental thereto.
BE it enacted by Parliament in the Thirty seventh Year of the Republic of India as follows:-
Section 1. Short title, extent and commencement
(1) This Act may be called the Customs and Excise Revenues Appellate Tribunal Act, 1986.
(2) It extends to the whole of India.
(3) It shall come into force on such date as the Central Government may. by notification in the Official Gazette, appoint.
Section 2. Definitions
In this Act, unless thecontext otherwise requires,--
(a) "AppellateTribunal" means the Customs and Excise Revenues Appellate Tribunalconstituted under section 3;
(b) "appointedday" means the date with effect from which the Appellate Tribunal isestablished, by notification, under section 3;
(c) "Bench"means a Bench of the appellate Tribunal;
(d) "Board"means the Central Board of Excise and Customs constituted under the CentralBoards of Revenue Act, 1963;
(e) "Central ExcisesAct" means the Central Excises and Salt Act, 1944;
(f) "Central ExciseTariff Act" means the Central Excise Tariff Act, 1985;
(g) "CustomsAct" means the Customs Act, 1962;
(h) "Customs, Exciseand Gold (Control) Appellate Tribunal" means thee Customs, Excise and Gold(Control) Appellate Tribunal constituted under section 129 of the Customs Act;
(i) "Customs TariffAct" means the Customs Tariff Act, 1975.
(j) "Judicial Membermeans a Member of the Appellate Tribunal appointed as such under this Act, andincludes the President who possesses any of the qualifications specified in sub-section(2) of section 5:
(k) "Member"means a Member (whether judicial or Technical) of the Appellate Tribunal andincludes the President;
(l)"notification" means a notification published in the Official Gazette;
(m) "President"means the President of the Appellate Tribunal;
(n) "prescribed"means prescribed by rules;
(o) "rules"means rules made under this Act;
(p) "SupremeCourt" means the Supreme Court of India:
(q) "TechnicalMember" means a Member of the Appellate Tribunal who is not a judicialMember within the meaning of clause (j);
(r) words and expressions used in this Act butnot defined herein and defined in the Central Excises Act, Central ExciseTariff Act, Customs Act or Customs Tariff Act, or the rules made thereunder,shall have the meanings respectively assigned to them by such Act or the rulesmade thereunder;
Section 3. Establishment of the Appellate Tribunal
The Central Government shall, by notification, establish an Appellate Tribunal to be known as the Customs and Excise Revenues Appellate Tribunal, to exercise the jurisdiction, powers and authority conferred on such Appellate Tribunal by or under this Act.
Section 4. Composition of the Appellate Tribunal and Benches thereof
(1) The Appellate Tribunal shall consist of a President and such number of Judicial and Technical Members as the Central Government may deem fit, and subject to the other provisions of this Act, the jurisdiction, powers and authority of the Appellate Tribunal may be exercised by Benches thereof.
(2) A Bench shall consist of one Judicial Member and one Technical Member.
(3) Notwithstanding anything contained in sub-sec. (1), the President--
(a) may in addition to discharging the functions of the Judicial Member or the Technical Member of the Bench to which he is appointed, discharge the functions of the Judicial Member or, as the case may be, the Technical Member, of any other Bench;
(b) may transfer a Member from one Bench to another Bench; and
(c) may authorise the Judicial Member or the Technical Member, appointed to one Bench to discharge also the functions of the Judicial Member or the Technical Member, as the case may be, of another Bench.
(4) Notwithstanding anything contained in the foregoing provisions of this section, it shall be competent for the President or any other Member authorised by the President in this behalf to function as a Bench consisting of a single Member and exercise the jurisdiction, powers and authority of the Appellate Tribunal in respect of such classes of cases or such matters pertaining to such classes of cases as the President may by general or special order specify:
Provided that if at any stage of the hearing of any such case or matter it appears to the President or Member that the case or matter is of such a nature that it ought to be heard by a Bench consisting of two Members, the case or matter may be transferred by the President or as the ease may be, referred to him for transfer to such Bench as the President may deem fit.
(5) Subject to the other provisions of this Act, the Benches of the Appellate Tribunal shall ordinarily sit at New Delhi and at such other places as the President may deem fit.
Section 5. Qualifications for appointment as President or member
(1) A person shall not be qualified for appointment as the President unless he--
(a) is, or has been, a Judge of a High Court;
(b) has, for at least two years, held the office of a Judicial Member or a Technical Member.
(2) A person shall not be qualified for appointment as a Judicial Member unless he --
(a) is, or has been, or is qualified to be, a Judge of a High Court; or
(b) has been a member of the Indian Legal Service and has held a post in Grade I of that Service or any equivalent or higher post for at least five years.
(3) A person shall not be qualified for appointment as a Technical Member unless he has been a member of the Indian Customs and Central Excise Service, Group 'A', for a period of at least thirty years, and has held during this period the post of Collector of Customs or Central Excise or any equivalent or higher post for at least ten years.
[Explanation.-- For the purposes or sub-section (3), in computing the period during which a person has been a Member of the Indian Customs and Central Excise Service, Group 'A', there shall be included any period during which the person has been a Member of the Indian Customs Service Class 1 of the Central Excise Service Class 1, as the case may be, of the Indian Revenue Service immediately before the constitution of the Indian Customs and Central Excise Service, Group 'A'.]
|1. Inserted by Finance Act 11 of 1987, Section 107.|
Section 6. Appointment of President and Members
(1) Subject to the provisions of sub-sec. (2), the President and every Member shall be appointed by the President of India.
(2) Appointment of a person as the President or a Member shall be made in consultation with a Selection Committee consisting of--
(a) a Chairman who shall be nominated by the Chief Justice of India; and
(b) such other members as may be nominated by the Central Government.
Section 7. Member to act as President or to discharge his functions in certain circumstances
(1) In the event of the occurrence of any vacancy in the office of the President by reason of his death, resignation or otherwise, such one of the members as the Central Government may, by notification, authorise in this behalf, shall act as the President, until the date on which a now President, appointed in accordance with the provisions of this Act to fill such vacancy enters upon this office.
(2) When the President is unable to discharge his functions owing to absence, illness or any other cause, such one of the Members as the Central Government may, by notification, authorise in this behalf, shall discharge the functions of the President until the date onwhich the President resumes his duties.
Section 8. Term of office
The President or other member shall hold office as such for a term of three years from the date on which he enters upon his office or until he attains the age of sixty-five years, whichever is earlier.
Section 9. Resignation and removal
(1) The President or other Member may, by notice in writing under his hand addressed to the President of India, resign his office;
Provided that the President or other Member shall, unless he is permitted by the President of India to relinquish his office sooner, continue to hold office until the expiry of three months from the date of receipt of such notice or until a person duly appointed as his successor enters upon his office or until the expiry of his term of office, whichever is the earliest.
(2) The President or any other Member shall not be removed from his office except by an order made by the President of India on the ground of proved misbehaviour or incapacity after an inquiry made by a Judge of the Supreme Court in which such President or other Member had been informed of the charges against him and given a reasonable opportunity of being heard in respect of those charges.
(3) The Central Government may, by rules, regulate the procedure for the investigation of misbehaviour or incapacity of the President or other Member referred to in sub-section (2).
Section 10. Salaries and allowances and other terms and conditions of service of President and other Members
The salaries and allowances payable to and the other terms and conditions of service (including pension, gratuity and other retirement benefits) of, the President and other Members shall be such as may be prescribed by the Central Government:
Provided that neither the salary and allowances nor the other terms and conditions of service of the President or other Member shall be varied to his disadvantage after his appointment.
Section 11. Provision as to the holding of offices by President and Members on ceasing to be such President or Member
On ceasing to hold office,--
(a) the President shall be ineligible for further employment either under the Government of India or under the Government of a State;
(b) a Member (other than the President) shall, subject to the other provisions of this Act, be eligible for appointment as the President, but not for any employment either under the Government of India or under the Government of a State;
(e) the president or other Member shall not appear, act or plead before the Appellate Tribunal or the Customs, Excise and Gold (Control) Appellate Tribunal.
Explanation. For the purposes of this section, employment under the Government of India or under the Government of a State includes employment under any local or other authority within the territory of India or under the control of the Government of India or under any corporation or society owned or controlled by the Government.
Section 12. Financial and administrative powers of President
The President shall exercise such financial and administrative powers over the Benches as may be vested in him under the rules:
Provided that the President shall have authority to delegate such of his financial and administrative powers as he may think fit to any Member or officer of the Appellate Tribunal, subject to the condition that the Member or such officer shall, while exercising such delegated powers, continue to act under the direction, control and supervision of the President.