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The Customs And Excise Revenues Appellate Tribunal Act, 1986

THE CUSTOMS AND EXCISE REVENUES APPELLATE TRIBUNAL ACT
ACT NO. 62 OF
23rd December
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:–

CHAP

PRELIMINARY

CHAPTER I

PRELIMINARY

1. Short title extent and commencement.

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.

2. Definitions.

2. Definitions. In this Act unless the context otherwise
requires–

(a) Appellate Tribunal means the Customs and Excise
Revenues Appellate Tribunal constituted under section 3;

(b) appointed day means the date with effect from which
the Appellate Tribunal is established 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 Central Boards of Revenue Act 1963 (54 of
1963);

(e) Central Excises Act means the Central Excises and Salt
Act 1944 (1 of 1944);

(f) Central Excise Tariff Act means the Central Excise
Tariff Act 1985 (5 of 1986);

(g) Customs Act means the Customs Act 1962 (52 of 1962);

(h) Customs Excise and Gold (Control) Appellate Tribunal
means the Customs Excise and Gold (Control) Appellate Tribunal
constituted under section 129 of the Customs Act;

(i) Customs Tariff Act means the Customs Tariff Act
(51 of 1975);

(j) Judicial Member means a Member of the Appellate
Tribunal appointed as such under this Act and includes 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 and includes 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) Supreme Court means the Supreme Court of India;

(q) Technical Member means a Member of the Appellate
Tribunal who is not a Judicial Member within the meaning of
clause (j);

(r) words and expressions used in this Act but not defined
herein and defined in the Central Excises Act Central Excise
Tariff 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 rules made thereunder.

CHAP

ESTABLISHMENT OF THE APPELLATE TRIBUNAL AND BENCHES THEREOF

CHAPTER II

ESTABLISHMENT OF THE APPELLATE TRIBUNAL AND BENCHES THEREOF

3. Establishment of the Appellate Tribunal.

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.

4. Composition of the Appellate Tribunal and Benches thereof.

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 – section (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 case 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.

5. Qualifications for appointment as President or Member.

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; or

(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 of 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 I or the Central Excise Service Class I
as the case may be of the Indian Revenue Service immediately before
the constitution of the Indian Customs and Central Excise Service
Group ‘A’

6. Appointment of President and Members.

6. Appointment of President and Members. (1) Subject to the
provisions of sub – section (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.

Ins. by Act 11 of 1987 s. 107.

7. Member to act as President or to discharge his functions in
certaincircumstances.

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 new President appointed in
accordance with the provisions of this Act to fill such vacancy enters
upon his 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 on which
the President resumes his duties.

8. Term of office.

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.

9. Resignation and removal.

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).

10. Salaries and allowances and other terms and conditions of service ofPresident
and other Members.

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.

11. Provision as to the holding of offices by President and Members onceasing
to be such President or Member.

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;

(c) 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.

12. Financial and adminitrative powers of President.

12. Financial and adminitrative 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.

13. Staff of the Appellate Tribunal.

13. Staff of the Appellate Tribunal. (1) The Central Government
shall determine the nature and categories of the officers and other
employees required to assist the Appellate Tribunal in the discharge
of its functions and provide the Appellate Tribunal with such officers
and other employees as it may think fit.

(2) The officers and other employees of the Appellate Tribunal
shall discharge their functions under the general superintendence of
the President.

(3) The salaries and allowances and conditions of service of the
officers and other employees of the Appellate Tribunal shall be such
as may be specified by rules.

CHAP

JURISDICTION POWERS AND AUTHORITY OF THE APPELLATE TRIBUNAL

CHAPTER III

JURISDICTION POWERS AND AUTHORITY OF THE APPELLATE TRIBUNAL

14. Jurisdiction powers and authority of the Appellate Tribunal.

14. Jurisdiction powers and authority of the Appellate Tribunal.
(1) Save as otherwise expressly provided in this Act the Appellate
Tribunal shall exercise on and from the appointed day all the
jurisdiction powers and authority exercisable in relation to an
appeal against–

(a) a decision or order passed by the Collector of Central
Excise as an adjudicating authority;

(b) an order passed by the Collector (Appeals) under section
35A or section 35E of the Central Excises Act;

(bb) a decision or order passed by the Board or the
Collector of Central Excise under section 35EA of the Central
Excises Act;

(c) a decision or order passed by the Collector of Customs
as an adjudicating authority;

(d) an order passed by the Collector (Appeals) under section
128A or section 129D of the Customs Act;

(e) a decision or order passed by the Board or the
Collector of Customs under section 129DA of the Customs Act

in which the determination of any question having a relation to–

(i) the rate of duty of excise for the time being in force
whether under the Central Excise Tariff Act or under any other
Central Act providing for the levy and collection of any duty of
excise in relation to any goods on or after the 28th day of
February 1986; or

Ins. by Act 29 of 1988 S. 16 (w.e.f……..).

(ii) the rate of duty of customs for the time being in
force whether under the Customs Tariff Act or under any other
Central Act providing for the levy and collection of any duty of
customs in relation to any goods on or after the 28th day of
February 1986; or

(iii) the value of goods for the purposes of assessment of
any duty of excise in cases where the assessment is made on or
after the 28th day of February 1986; or

(iv) the value of goods for the purposes of assessment of
any duty of customs in cases where the assessment is made on or
after the 28th day of February 1986 is in issue or is one of
the points in issue.

Explanation: — For the purposes of this sub – section the
determination of a rate of duty in relation to any goods or valuation
of any goods for the purposes of assessment of duty includes the
determination of a question–

(a) whether any goods are excisable goods or whether the
rate of duty on any goods is nil;

(b) whether any goods fall under a particular heading or
sub – heading of the Schedule to the Central Excise Tariff Act or
the Additional Duties of Excise (Goods of Special Importance)
Act 1957 (58 of 1957) or the Additional Duties of Excise
(Textiles and Textile Articles) Act 1978 (40 of 1978) or fall
under the First Schedule or the Second Schedule to the Customs
Tariff Act as the case may be or that any goods are or not
covered by a particular notification or order issued by the
Central Government or the Board granting total or partial
exemption from a duty of excise or customs as the case may be;

(c) whether the value of any goods for the purposes of
assessment of a duty of excise or customs shall be enhanced or
reduced by the addition or reduction of the amounts in respect of
such matters as are specifically provided in the Central Excises
Act or the Customs Act.

(2) For the removal of doubts it is hereby declared that nothing
in sub – section (1) shall preclude the entertainment of an appeal in
relation to any of the matters dealt with in sub – section (1) by the
Customs Excise and Gold (Control) Appellate Tribunal or the disposal
thereof during the period commencing on and from the 28th day of
February 1986 and ending with the appointed day and any order passed
by the said Tribunal on such appeal during that period shall for all
purposes have effect as an order of the Appellate Tribunal
constituted under this Act and all the provisions of this Act shall
apply to such order.

15. Bar of jurisdiction of the Appellate Tribunal in certain cases.

15. Bar of jurisdiction of the Appellate Tribunal in certain
cases. Notwithstanding anything contained in section 14 no appeal
shall lie to the Appellate Tribunal and the Appellate Tribunal shall
not have jurisdiction to decide any appeal in respect of any decision
or order referred to in section 14 if such decision or order relates
only to–

(a) a case of loss of goods where the loss occurs in
transit from a factory to a warehouse or to another factory or
from one warehouse

to another or during the course of processing of the goods in a
warehouse or in storage whether in a factory or in a warehouse;

(b) a rebate of duty of excise on goods exported to any
country or territory outside India or on excisable materials used
in the manufacture of goods which are exported to any country or
territory outside India;

(c) goods exported outside India (except to Nepal or Bhutan)
without payment of duty;

(d) any goods imported or exported as baggage or by post;

(e) any goods loaded or deemed to have been loaded in
accordance with an import manifest or import report in a
conveyance for importation into India but which are not unloaded
at their place of destination in India or so much of the
quantity of such goods as has not been unloaded at any such
destination if goods unloaded at such destination are short of
the quantity required to be unloaded at that destination or any
goods which have been lost or destroyed after being unloaded at
any such destination;

(f) payment of drawback as provided in Chapter X of the
Customs Act and the rules made thereunder.

16. Power to punish for contempt.

16. Power to punish for contempt. The Appellate Tribunal shall
have and exercise the same jurisdiction powers and authority in
respect of contempt of itself as a High Court has and may exercise
and for this purpose the provisions of the Contempt of Courts Act
1971 (70 of 1971) shall have effect subject to the modifications
that–

(a) the references therein to a High Court shall be
construed as including a reference to the Appellate Tribunal;

(b) the references to the Advocate – General in section 15 of
the said Act shall be construed in relation to the Appellate
Tribunal as a reference to the Attorney – General or the
Solicitor – General or the Additional Solicitor – General.

17. Distribution of business amongst the Appellate Tribunal and itsBenches.

17. Distribution of business amongst the Appellate Tribunal and
its Benches. (1) Where any Benches of the Appellate Tribunal are
constituted the President may from time to time by order make
provisions as to the distribution of the business of the Appellate
Tribunal amongst the Benches and specify the matters which may be
dealt with by each Bench.

(2) If any question arises as to whether any matter falls within
the purview of the business allocated to a Bench of the Appellate
Tribunal the decision of the President thereon shall be final.

CHAP

PROCEDURE

CHAPTER IV

PROCEDURE

18. Appeals to Appellate Tribunal.

18. Appeals to Appellate Tribunal. (1) Subject to the other
provisions of this Act every appeal to the Appellate Tribunal under
this Act shall be filed within three months from the date on which the
decision or order sought to be appealed against is communicated to the
person aggrieved by the decision or order or to the Collector of
Central Excise or the Collector of Customs as the case may be.

(2) On receipt of notice that an appeal has been preferred under
this section the party against whom the appeal has been preferred
may notwithstanding that he may not have appealed against such
decision or order or any part thereof file within forty – five days of
the receipt of the notice a memorandum of cross – objections verified in
such manner as may be specified by rules made in this behalf against
any part of the order appealed against and such memorandum shall be
disposed of by the Appellate Tribunal as if it were an appeal
presented within the time specified in sub – section (1).

(3) The Appellate Tribunal may admit an appeal or permit the
filing of a memorandum of cross – objections after the expiry of the
relevant period referred to in sub – section (1) or sub – section (2) if
it is satisfied that there was sufficient cause for not presenting it
within that period.

(4) Every appeal to the Appellate Tribunal shall be in such form
and shall be verified in such manner as may be specified by rules made
in this behalf and shall except in the case of an appeal preferred by
the proper officer or a memorandum of cross – objections referred to in
sub – section (2) be accompanied by a fee of two hundred rupees.

19. Procedure and powers of the Appellate Tribunal.

19. Procedure and powers of the Appellate Tribunal. (1) The
Appellate Tribunal shall not be bound by the procedure laid down in
the Code of Civil Procedure 1908 (5 of 1908) but shall be guided by
the principles of natural justice and subject to the other provisions
of this Act and of any rules made by the Central Government the
Appellate Tribunal shall have power to regulate its own procedure
including the fixing of places and times of its hearing.

(2) The Appellate Tribunal shall have for the purposes of
discharging its functions under this Act the same powers as are
vested in a civil court under the Code of Civil Procedure 1908 (5 of
1908) while trying a suit in respect of the following matters
namely:–

(a) summoning and enforcing the attendance of any person and
examining him on oath;

(b) requiring the discovery inspection and production of
books of account and other documents;

(c) reviewing its decisions;

(d) dismissing an appeal for default or deciding it ex
parte; and

(e) any other matter which may be prescribed.

20. Deposit pending appeal of duty demanded or penalty levied.

20. Deposit pending appeal of duty demanded or penalty levied.
Where in any appeal under this Act the decision or order appealed
against relates to any duty demanded in respect of goods which are not
under the control of the central excise authorities or the customs
authorities as the case may be or any penalty levied under the
Central Excises Act or the Customs Act the person desirous of
appealing against such decision or order shall pending the appeal
deposit with the proper officer the duty demanded or the penalty
levied:

Provided that where in any particular case the Appellate
Tribunal is of opinion that the deposit of duty demanded or penalty
levied would cause undue hardship to such person the Appellate
Tribunal may dispense with such deposit subject to such conditions as
it may deem fit to impose so as to safeguard the interests of revenue.

21. Right of applicant to take assistance of legal practitioner
andGovernment to appoint representing officers.

21. Right of applicant to take assistance of legal practitioner
and Government to appoint representing officers. (1) A person
preferring an appeal to the Appellate Tribunal under this Act may
either appear in person or take the assistance of a legal practitioner
of his choice to present his case before the Appellate Tribunal.

(2) The Central Government may authorise one or more legal
practitioners or any of its officers to act as presenting officer and
any person so authorised by it may present its case with respect to
any appeal before the Appellate Tribunal.

22. Conditions as to making of interim orders.

22. Conditions as to making of interim orders. Notwithstanding
anything contained in any other provisions of this Act or in any other
law for the time being in force no interim order (whether by way of
injunction or stay or in any other manner) shall be made on or in any
proceedings relating to an appeal under this Act unless–

(a) copies of such appeal and of all documents in support of
the plea for such interim order are furnished to the party
against whom such appeal is preferred; and

(b) opportunity is given to such party to be heard in the
matter:

Provided that the Appellate Tribunal may dispense with the
requirements of clauses (a) and (b) and make an interim order as an
exceptional measure if it is satisfied for reasons to be recorded in
writing that it is necessary so to do for preventing any loss being
caused to the appellant which cannot be adequately compensated in
money but any such interim order shall if it is not sooner vacated
cease to have effect on the expiry of a period of fourteen days from
the date on which it is made unless the said requirements have been
complied with before the expiry of that period and the Appellate
Tribunal has continued the operation of the interim order.

23. Power of President to transfer cases from one Bench to another.

23. Power of President to transfer cases from one Bench to
another. On the application of any of the parties and after notice to
the parties and after hearing such of them as he may desire to be
heard or on his own motion without such notice the President may
transfer any case pending before one Bench for disposal to any other
Bench.

24. Procedure for deciding the case where the Members of a Bench differ inopinion.

24. Procedure for deciding the case where the Members of a Bench
differ in opinion. If the Members of a Bench differ in opinion on any
point they shall state the point or points on which they differ and
make a reference to the President who shall either hear the point or
points himself or refer the case for hearing on such point or points
by one or more of the other Members and such point or points shall be
decided according to the opinion of the majority of the Members who
have heard the case including those who first heard it.

25. Orders of the Appellate Tribunal.

25. Orders of the Appellate Tribunal. (1) The Appellate Tribunal
may after giving the parties to the appeal an opportunity of being
heard pass such orders thereon as it thinks fit confirming
modifying or annulling the decision or order appealed against or may
refer the case back to the authority which passed such decision or
order with such directions as the Appellate Tribunal may think fit
for a fresh adjudication or decision as the case may be after taking
additional evidence if necessary.

(2) The Appellate Tribunal may at any time within four years
from the date of the order with a view to rectifying any mistake
apparent from the record amend any order passed by it under sub-
section (1) and shall make such amendments if the mistake is brought
to its notice by the Collector of Central Excise or the Collector of
Customs as the case may be or the other party to the appeal:

Provided that an amendment which has the effect of enhancing the
assessment or reducing a refund or otherwise increasing the liability
of the other party shall not be made under this sub – section unless
the Appellate Tribunal has given notice to him of its intention to do
so and has allowed him a reasonable opportunity of being heard.

(3) The Appellate Tribunal shall send a copy of every order
passed under this section to the Collector of Central Excise or the
Collector of Customs as the case may be and the other party to the
appeal.

CHAP

MISCELLANEOUS

CHAPTER V

MISCELLANEOUS

26. Exclusion of jurisdiction of courts etc.

except the Supreme Court.

26. Exclusion of jurisdiction of courts etc. except the Supreme
Court. On and from the appointed day no court (except the Supreme
Court) or the Customs Excise and Gold (Control) Appellate Tribunal
shall have or be entitled to exercise any jurisdiction powers or
authority in relation to matters in respect of which appeals would lie
to the Appellate Tribunal under section 14.

27. Transfer of pending cases.

27. Transfer of pending cases. (1) Every suit appeal or other
proceeding pending before any court or other authority or the Customs
Excise and Gold (Control) Appellate Tribunal immediately before the
appointed day being a suit appeal or other proceeding which would
have been within the jurisdiction of the Appellate Tribunal if it had
arisen after such day shall stand transferred on that day to the
Appellate Tribunal:

Provided that nothing in this sub – section shall apply to any
appeal pending as aforesaid before a High Court.

(2) Where any suit appeal or other proceeding stands transferred
from any court tribunal or other authority to the Appellate Tribunal
under sub – section (1)–

(a) the court or other authority or the Customs Excise and
Gold (Control) Appellate Tribunal shall as soon as may be after
such transfer forward the records of such suit appeal or other
proceeding to the Appellate Tribunal; and

(b) the Appellate Tribunal may on receipt of such records
proceed to deal with such suit appeal or other proceeding so
far as may be in the same manner as in the case of an appeal
under section 18 from the stage which was reached before such
transfer or from any earlier stage or de novo as the Appellate
Tribunal may deem fit.

(3) Any person who immediately before the appointed day is an
advocate or authorised representative entitled to practice in any
court or other authority or the Customs Excise and Gold (Control)
Appellate Tribunal and was authorised to appear or to act in any
prceedings transferred from the said court other authority or
Tribunal to the Appellate Tribunal under this section shall have the
right to appear or to act as the case may be before the Appellate
Tribunal in relation to the said suit appeal or other proceeding.

28. Proceedings before the Appellate Tribunal to be judicial proceedings.

28. Proceedings before the Appellate Tribunal to be judicial
proceedings. All proceedings before the Appellate Tribunal shall be
deemed to be judicial proceedings within the meaning of sections
219 and 228 of the Indian Penal Code (45 of 1860).

29. Members and staff of the Appellate Tribunal to be public servants.

29. Members and staff of the Appellate Tribunal to be public
servants. The president and other Members and the officers and other
employees of the Appellate Tribunal shall be deemed to be public
servants within the meaning of section 21 of the Indian Penal Code
(45 of 1860).

30. Protection of action taken in good faith.

30. Protection of action taken in good faith. No suit prosecution
or other legal proceeding shall lie against the Central Government or
against the President or other Member or any other person authorised
by such President or other Member for anything which is in good faith
done or intended to be done in persuance of this Act or any rule or
order made thereunder.

31. Act to have overriding effect.

31. Act to have overriding effect. The provisions of this Act
shall have effect notwithstanding anything inconsistent therewith
contained in any other law for the time being in force or any
instrument having effect by virtue of any law other than this Act.

32. Power to make rules.

32. Power to make rules. (1) The Central Government may by
notification make rules to carry out the provisions of this Act.

(2) Without prejudice to the generality of the foregoing power
such rules may provide for all or any of the following matters
namely:–

(a) the salaries and allowances and other terms and
conditions of service of the President and other Members under
section 10;

(b) the financial and administrative powers which the
President may exercise over the Benches under section 12;

(c) the salaries and allowances and conditions of service of
the officers and other employees of the Appellate Tribunal under
sub – section (3) of section 13;

(d) the form in which every appeal to the Appellate Tribunal
shall be filed and the manner in which such appeal shall be
verified under sub – section (4) of section 18;

(e) the rules subject to which the Appellate Tribunal shall
have power to regulate its own procedure under sub – section (1) of
section 19 and the additional matters in respect of which the
Appellate Tribunal may exercise the powers of a civil court under
clause (e) of sub – section (2) of that section; and

(f) any other matter which has to be or may be prescribed
by rules under this Act.

(3) Every rule made under this Act by the Central Government
shall be laid as soon as may be after it is made before each House
of Parliament while it is in session for a total period of thirty
days which may be comprised in one session or in two or more
successive sessions and if before the expiry of the session
immediately following the session or the successive sessions
aforesaid both Houses agree in making any modification in the rule or
both Houses agree that the rule should not be made the rule shall
thereafter have effect only in such modified form or be of no effect
as the case may be; so however that any such modification or
annulment shall be without prejudice to the validity of anything
previously done under that rule.

33. Power to remove difficulties.

33. Power to remove difficulties. (1) If any difficulty arises in
giving effect to the provisions of this Act the Central Government
may by order published in the Official Gazette make such provisions
not inconsistent with the provisions of this Act as appear to it to be
necessary or expedient for removing the difficulty:

Provided that no such order shall be made after the expiry of a
period of three years from the appointed day.

(2) Every order made under this section shall as soon as may be
after it is made be laid before each House of Parliament.

34. Consequential amendments in the Central Excises Act and the CustomsAct.

34. Consequential amendments in the Central Excises Act and the
Customs Act. On and from the appointed day the following amendments
(being amendments of a consequential nature) shall be made in the
Central Excises Act and the Customs Act namely:–

(a) in the Central Excises Act–

(i) for sub – section (2) of section 35B the following
sub – section shall be substituted namely:–

(2) The Collector of Central Excise may if he is
of opinion that an order passed by–

(a) the Appellate Collector of Central Excise
under section 35 as it stood immediately before
the appointed day or

(b) the Collector (Appeals) under section
35A is not legal or proper direct any Central
Excise Officer authorised by him in this behalf
(hereafter in this Chapter referred to as the
authorised officer) to appeal on his behalf to the
Appellate Tribunal or as the case may be the
Customs and Excise Revenues Appellate Tribunal
established under section 3 of the Customs and
Excise Revenues Appellate Tribunal Act
against such order;

(ii) in section 35E–

(A) after the words Appellate Tribunal wherever
they occur the words and figures or as the case may
be the Customs and Excise Revenues Appellate Tribunal
established under section 3 of the Customs and Excise
Revenues Appellate Tribunal Act 1986 shall be
inserted;

(B) in sub – section (4) after the word figures
and letter section 35B the words and figures or as
the case may be the provisions of the Customs and
Excise Revenues Appellate Tribunal Act 1986 shall be
inserted;

(b) in the Customs Act–

(i) for sub – section (2) of section 129A the following
sub – section shall be substituted namely:–

(2) The Collector of Customs may if he is of
opinion that an order passed by–

(a) the Appellate Collector of Customs under
section 128 as it stood immediately before the
appointed day or

(b) the Collector (Appeals) under section
128A is not legal or proper direct the proper
officer to appeal on his behalf to the Appellate
Tribunal or as the case may be the Customs and
Excise Revenues Appellate Tribunal established
under section 3 of the Customs and Excise Revenues
Appellate Tribunal Act
against such
order.;

(ii) in section 129D–

(A) after the words Appellate Tribunal wherever
they occur the words and figures or as the case may
be the Customs and Excise Revenues Appellate Tribunal
established under section 3 of the Customs and Excise
Revenues Appellate Tribunal Act 1986 shall be
inserted;

(B) in sub – section (4) after the word figures
and letter section 129A the words and figures or
as the case may be the provisions of the Customs and
Excise Revenues Appellate Tribunal Act 1986 shall be
inserted.

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