CUSTOMS TRIBUNAL / CESTAT MATTERS
APPEALS TO APPELLATE TRIBUNAL
6. Form of Appeals, etc., to the Appellate Tribunal.-
(1) An appeal under sub-section (1) of section 129A to the Appellate Tribunal shall be made in Form No. C.A.-3.
(2) A memorandum of cross-objections to the Appellate Tribunal under sub-section (4) of section 129A shall be made in Form No. C.A.-4.
(3) Where an appeal under sub-section (1) of section 129A or a memorandum of cross-objections under sub-section (4) of that section is made by any person other than the [Commissioner] of Customs, the grounds of appeal, the grounds of cross-objections and the forms of verification as contained in Form Nos. C.A.-3 and C.A.-4, as the case may be, respectively shall be signed by the person specified in sub-rule (2) of rule 3.
(4) The form of appeal in Form No. C.A.-3 and the form of memorandum of cross-objections in Form No. C.A.-4 shall be filed in quadruplicate and shall be accompanied by an equal number of copies of the order appealed against (one of which at least shall be a certified copy).
7. Form of application to the Appellate Tribunal.-
(1) An application under sub-section (4) of section 129D to the Appellate Tribunal shall be made in Form No. C.A.-5.
(2) The form of application in Form No. C.A.-5 shall be filed in quadruplicate and shall be accompanied by an equal number of copies of the decision or order passed by the [Commissioner] of Customs (one of which at least shall be a certified copy) and a copy of the order passed by the Board directing such [Commissioner] to apply to the Appellate Tribunal.
8. Form of application to the High Court.-
(1) An application under sub-section (1) of section 130A requiring the High Court to direct the Appellate Tribunal to refer to the High Court any question of law shall be made in Form No. C.A.-6 and such application shall be filed in quadruplicate.
A memorandum of cross-objections under sub-section (3) of section 130A to the High Court shall be made in Form No. C.A.-7 and such memorandum shall be filed in quadruplicate.
(2)Where an application under sub-section (1) of section 130A or a memorandum of cross-objections under sub-section (3) of that section is made by any person other than the Commissioner of Customs, the application, the memorandu (3)m or form of verification, as the case may be, contained in Form No. C.A.-6 or Form No. C.A.-7 shall be signed by the person specified in sub-rule (2) of rule 3.]
CHAPTER III A
REVISION BY CENTRAL GOVERNMENT
8A. Form of revision application to the Central Government. -
1. (1) A revision application under sub-section (1) of section 129DD to the Central Government shall be in Form No. C.A.-8.
(2) The grounds of revision application and the form of verification, as contained in Form C.A.-8, shall be signed by the person specified in sub-rule (2) of rule 3.
2. Where the revision application is signed by the authorised representative of the applicant, the document authorising such representative to sign and appear on behalf of the applicant shall be appended to such revision application.
3. The revision application in Form No. C.A.-8 shall be filed in duplicate and shall be accompanied by an equal number of copies of the following documents, namely :-
order passed by the [Commissioner] of Customs (Appeals) under section 128A; and (i)
decision or order passed by the Customs Officer which was the subject-matter of the order referred to in clause (i). (ii)
8B. Procedure for filing revision application.-
(1) The revision application in Form No. C.A.-8 shall be presented in person to the Under Secretary, Revision Applications, Ministry of Finance, Department of Revenue, Central Secretariat, New Delhi-1, or sent by registered post addressed to said Under Secretary.
(2) The revision application sent by registered post under sub-rule (1), shall be deemed to have been submitted on the date on which it is received in the office of the said Under Secretary.]
CHAPTER IV
AUTHORISED REPRESENTATIVES
9. Qualifications for authorised representatives.-
For the purposes of section 146A, an authorised representative shall include a person who has acquired any of the following qualifications, being the qualifications specified under clause (d) of sub-section (2) of the said section 146A, namely :-
a Chartered Accountant within the meaning of the Chartered Accountants Act, 1949 (38 of 1949); or (a)
a Cost Accountant within the meaning of the Cost and Works Accountants Act, 1959 (23 of 1959); or (b)
a Company Secretary within the meaning of the Company Secretaries Act, 1980 (56 of 1980), who has obtained a certificate of practice under section 6 of that Act; or (c)
a post-graduate or an Honours degree holder in Commerce or a post-graduate degree or diploma holder in Business Administration from any recognised University; or (d)
a person formerly employed in the Departments of Customs or Central Excise or Narcotics and has retired or resigned from such employment after having rendered service in any capacity in one or more of the said Departments for not less than ten years in the aggregate. (e)
Explanation. - In this rule, "Recognised University" means any of the Universities specified below, namely :-
I. Indian Universities
Any Indian University incorporated under any law for the time being in force in India;
II. Rangoon University
III. English and Welsh Universities
The Universities of Birmingham, Bristol, Cambridge, Durham, Leeds, Liverpool, London, Manchester, Oxford, Reading, Sheffield and Wales;
IV. Scottish Universities
The Universities of Aberdeen, Edinburgh, Glasgow and St. Andrews;
V. Irish Universities
The Universities of Dublin (Trinity College), the Queen's University, Belfast and the National University of Dublin;
VI. Pakistan Universities
Any Pakistan University incorporated under any law for the time being in force;
VII. Bangladesh Universities
Any Bangladesh University incorporated under any law for the time being in force.
10. Authority under section 146A(5)(b).-
The [Commissioner] 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 146A.
