The Customs Act, 1962
Administered Ministry: Ministry of Finance / Department of Revenue
Section
Section 127 Award of confiscation or penalty by customs officers not to interfere with other punishments.
The award of any confiscation or penalty under this Act by an officer of customs shall not prevent the infliction of any punishment to which the person affected thereby is liable under the provisions of Chapter XVI of this Act or under any other law.
Section 127A Definitions.
1[127A. Definitions.--In this Chapter, unless the context otherwise requires,--
(a) "Bench" means a Bench of the Settlement Commissioner;
2[(b) "case" means any proceeding under this Act or any other Act for the levy, assessment and collection of customs duty, pending before an adjudicating authority on the date on which an application under sub-section (1) of section 127B is made:
Provided that when any proceeding is referred back 3*** by any court, Appellate Tribunal or any other authority, to the adjudicating authority for a fresh adjudication or decision, as the case may be, then such proceeding shall not be deemed to be a proceeding pending within the meaning of this clause;]
(c) "Chairman" means the Chairman of the Settlement Commission;
(d) "Commissioner (Investigation)" means an officer of the customs or a Central Excise Officer appointed as such Commissioner to conduct inquiry or investigation for the purposes of this Chapter;
(e) "Member" means a Member of the Settlement Commission and includes the Chairman and the Vice Chairman;
(f) "Settlement Commission" means the 4[Customs, Central Excise and Service Tax Settlement Commission] constituted under section 32 of the Central Excise Act, 1944 (1 of 1944); and
(g) "Vice-Chairman" means a Vice-Chairman of the Settlement Commission.]
(a) "Bench" means a Bench of the Settlement Commissioner;
2[(b) "case" means any proceeding under this Act or any other Act for the levy, assessment and collection of customs duty, pending before an adjudicating authority on the date on which an application under sub-section (1) of section 127B is made:
Provided that when any proceeding is referred back 3*** by any court, Appellate Tribunal or any other authority, to the adjudicating authority for a fresh adjudication or decision, as the case may be, then such proceeding shall not be deemed to be a proceeding pending within the meaning of this clause;]
(c) "Chairman" means the Chairman of the Settlement Commission;
(d) "Commissioner (Investigation)" means an officer of the customs or a Central Excise Officer appointed as such Commissioner to conduct inquiry or investigation for the purposes of this Chapter;
(e) "Member" means a Member of the Settlement Commission and includes the Chairman and the Vice Chairman;
(f) "Settlement Commission" means the 4[Customs, Central Excise and Service Tax Settlement Commission] constituted under section 32 of the Central Excise Act, 1944 (1 of 1944); and
(g) "Vice-Chairman" means a Vice-Chairman of the Settlement Commission.]
1. Ins. by Act 21 of 1998, s. 102 (w.e.f. 1-8-1998).
2. Subs. by Act 22 of 2007, s. 100, for clause (b) (w.e.f. 1-6-2007).
3. The words "in any appeal or revision, as the case may be", omitted by Act 20 of 2015, s. 85 (w.e.f. 14-5-2015).
4. Subs. by Act 25 of 2014, s. 83, for "Customs and Central Excise Settlement Commission" (w.e.f. 6-8-2014).
2. Subs. by Act 22 of 2007, s. 100, for clause (b) (w.e.f. 1-6-2007).
3. The words "in any appeal or revision, as the case may be", omitted by Act 20 of 2015, s. 85 (w.e.f. 14-5-2015).
4. Subs. by Act 25 of 2014, s. 83, for "Customs and Central Excise Settlement Commission" (w.e.f. 6-8-2014).
Section 127B Application for settlement of cases.
1[127B. Application for settlement of cases.--2[(1) Any importer, exporter or any other person (hereinafter referred to as the applicant in this Chapter) may, in respect of a case, relating to him make an application, before adjudication to the Settlement Commission to have the case settled, in such form and in such manner as may be specified by rules, and containing a full and true disclosure of his duty liability which has not been disclosed before the proper officer, the manner in which such liability has been incurred, the additional amount of customs duty accepted to be payable by him and such other particulars as may be specified by rules including the particulars of such dutiable goods in respect of which he admits short levy on account of misclassification, under-valuation or inapplicability of exemption notification 3[or otherwise] and such application shall be disposed of in the manner hereinafter provided:
Provided that no such application shall be made unless,--
4[(a) the applicant has filed a bill of entry, or a shipping bill, or a bill of export, or made a baggage declaration, or a label or declaration accompanying the goods imported or exported through post or courier, as the case may be, and in relation to such document or documents, a show cause notice has been issued to him by the proper officer;]
(b) the additional amount of duty accepted by the applicant in his application exceeds three lakh rupees; and
(c) the applicant has paid the additional amount of customs duty accepted by him along with interest due under 5[section 28AA]:
Provided further that no application shall be entertained by the Settlement Commission under this sub-section in cases which are pending in the Appellate Tribunal or any court:
Provided also that no application under this sub-section shall be made in relation to goods to which section 123 applies or to goods in relation to which any offence under the Narcotic Drugs and Psychotropic Substances Act, 1985 (61 of 1985) has been committed:
Provided also that no application under this sub-section shall be made for the interpretation of the classification of the goods under the Customs Tariff Act, 1975 (51 of 1975).
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(3) Every application made under sub-section (1) shall be accompanied by such fees as may be specified by rules.
(4) An application made under sub-section (1) shall not be allowed to be withdrawn by the applicant.
8[(5) Any person, other than an applicant referred to in sub-section (1), may also make an application to the Settlement Commission in respect of a show cause notice issued to him in a case relating to the applicant which has been settled or is pending before the Settlement Commission and such notice is pending before an adjudicating authority, in such manner and subject to such conditions, as may be specified by rules.]
Provided that no such application shall be made unless,--
4[(a) the applicant has filed a bill of entry, or a shipping bill, or a bill of export, or made a baggage declaration, or a label or declaration accompanying the goods imported or exported through post or courier, as the case may be, and in relation to such document or documents, a show cause notice has been issued to him by the proper officer;]
(b) the additional amount of duty accepted by the applicant in his application exceeds three lakh rupees; and
(c) the applicant has paid the additional amount of customs duty accepted by him along with interest due under 5[section 28AA]:
Provided further that no application shall be entertained by the Settlement Commission under this sub-section in cases which are pending in the Appellate Tribunal or any court:
Provided also that no application under this sub-section shall be made in relation to goods to which section 123 applies or to goods in relation to which any offence under the Narcotic Drugs and Psychotropic Substances Act, 1985 (61 of 1985) has been committed:
Provided also that no application under this sub-section shall be made for the interpretation of the classification of the goods under the Customs Tariff Act, 1975 (51 of 1975).
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(3) Every application made under sub-section (1) shall be accompanied by such fees as may be specified by rules.
(4) An application made under sub-section (1) shall not be allowed to be withdrawn by the applicant.
8[(5) Any person, other than an applicant referred to in sub-section (1), may also make an application to the Settlement Commission in respect of a show cause notice issued to him in a case relating to the applicant which has been settled or is pending before the Settlement Commission and such notice is pending before an adjudicating authority, in such manner and subject to such conditions, as may be specified by rules.]
1. Ins. by Act 21 of 1998, s. 102 (w.e.f. 1-8-1998). 2. Subs. by Act 22 of 2007, s. 101, for sub-section (1) (w.e.f. 1-6-2007).
3. Subs. by Act 14 of 2010, s. 57, for "but excluding the goods not included in the entry made under this Act" (w.e.f. 8-5-2010).
4. Subs. by Act 25 of 2014, s. 84, for clause (a) (w.e.f. 6-8-2014).
5. Subs. by Act 25 of 2014, s. 84, for "section 28AB" (w.e.f. 6-8-2014).
6. Sub-section (1A) omitted by Act 20 of 2015, s. 86 (w.e.f. 14-5-2015).
7. Sub-section (2) omitted by Act 25 of 2014, s. 84 (w.e.f. 6-8-2014).
8. Ins. by Act 7 of 2017, s. 106 (w.e.f. 31-3-2017).
3. Subs. by Act 14 of 2010, s. 57, for "but excluding the goods not included in the entry made under this Act" (w.e.f. 8-5-2010).
4. Subs. by Act 25 of 2014, s. 84, for clause (a) (w.e.f. 6-8-2014).
5. Subs. by Act 25 of 2014, s. 84, for "section 28AB" (w.e.f. 6-8-2014).
6. Sub-section (1A) omitted by Act 20 of 2015, s. 86 (w.e.f. 14-5-2015).
7. Sub-section (2) omitted by Act 25 of 2014, s. 84 (w.e.f. 6-8-2014).
8. Ins. by Act 7 of 2017, s. 106 (w.e.f. 31-3-2017).
Section 127C Procedure on receipt of an application under section 127B
1[127C. Procedure on receipt of an application under section 127B.--(1) On receipt of an application under section 127B, the Settlement Commission shall, within seven days from the date of receipt of the application, issue a notice to the applicant to explain in writing as to why the application made by him should be allowed to be proceeded with and after taking into consideration the explanation provided by the applicant, the Settlement Commission, shall, within a period of fourteen days from the date of the notice, by an order, allow the application to be proceeded with or reject the application, as the case may be, and the proceedings before the Settlement Commission shall abate on the date of rejection:
Provided that where no notice has been issued or no order has been passed within the aforesaid period by the Settlement Commission, the application shall be deemed to have been allowed to be proceeded with.
(2) A copy of every order under sub-section (1) shall be sent to the applicant and to the 2 [Principal Commissioner of Customs or Commissioner of Customs] having jurisdiction.
(3) Where an application is allowed or deemed to have been allowed to be proceeded with under sub-section (1), the Settlement Commission shall, within seven days from the date of order under sub-section (1), call for a report along with the relevant records from the 2[Principal Commissioner of Customs or Commissioner of Customs] having jurisdiction and the Commissioner shall furnish the report within a period of thirty days of the receipt of communication from the Settlement Commission:
Provided that where the Commissioner does not furnish the report within the aforesaid period of thirty days, the Settlement Commission shall proceed further in the matter without the report of the Commissioner.
(4) Where a report of the Commissioner called for under sub-section (3) has been furnished within the period specified in that sub-section, the Settlement Commission may, after examination of such report, if it is of the opinion that any further enquiry or investigation in the matter is necessary, direct, for reasons to be recorded in writing, the Commissioner (Investigation) within fifteen days of the receipt of the report, to make or cause to be made such further enquiry or investigation and furnish a report within a period of ninety days of the receipt of the communication from the Settlement Commission, on the matters covered by the application and any other matter relating to the case:
Provided that where the Commissioner (Investigation) does not furnish the report within the aforesaid period, the Settlement Commission shall proceed to pass an order under sub-section (5) without such report.
(5) After examination of the records and the report of the 3[Principal Commissioner of Customs or Commissioner of Customs] received under sub-section (3), and the report, if any, of the Commissioner (Investigation) of the Settlement Commission under sub-section (4), and after giving an opportunity to the applicant and to the 3[Principal Commissioner of Customs or Commissioner of Customs] having jurisdiction to be heard, either in person or through a representative duly authorised in this behalf, and after examining such further evidence as may be placed before it or obtained by it, the Settlement Commission may, in accordance with the provisions of this Act, pass such order as it thinks fit on the matters covered by the application and any other matter relating to the case not covered by the application, but referred to in the report of the 3[Principal Commissioner of Customs or Commissioner of Customs] and Commissioner (Investigation) under sub-section (3) or sub-section (4).
4[(5A) The Settlement Commission may, at any time within three months from the date of passing of the order under sub-section (5), amend such order to rectify any error apparent on the face of record, either suo motu or when such error is brought to its notice by the jurisdictional Principal Commissioner of Customs or Commissioner of Customs or the applicant:
Provided that no amendment which has the effect of enhancing the liability of the applicant shall be made under this sub-section, unless the Settlement Commission has given notice of such intention to the applicant and the jurisdictional Principal Commissioner of Customs or Commissioner of Customs as the case may be, and has given them a reasonable opportunity of being heard.]
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(7) Subject to the provisions of section 32A of the Central Excise Act, 1944 (1 of 1944), the materials brought on record before the Settlement Commission shall be considered by the Members of the concerned Bench before passing any order under sub-section (5) and, in relation to the passing of such order, the provisions of section 32D of the Central Excise Act, 1944 shall apply.
(8) The order passed under sub-section (5) shall provide for the terms of settlement including any demand by way of duty, penalty or interest, the manner in which any sums due under the settlement shall be paid and all other matters to make the settlement effective and in case of rejection contain the reasons therefore and it shall also provide that the settlement shall be void if it is subsequently found by the Settlement Commission that it has been obtained by fraud or misrepresentation of facts:
Provided that the amount of settlement ordered by the Settlement Commission, shall not be less than the duty liability admitted by the applicant under section 127B.
(9) Where any duty, interest, fine and penalty payable in pursuance of an order under sub-section (5) is not paid by the applicant within thirty days of receipt of a copy of the order by him, the amount which remains unpaid, shall be recovered along with interest due thereon, as the sums due to the Central Government by the proper officer having jurisdiction over the applicant in accordance with the provisions of section 142.
(10) Where a settlement becomes void as provided under sub-section (8), the proceedings with respect to the matters covered by the settlement shall be deemed to have been revived from the stage at which the application was allowed to be proceeded with by the Settlement Commission and the proper officer having jurisdiction may, notwithstanding anything contained in any other provision of this Act, complete such proceedings at any time before the expiry of two years from the date of the receipt of communication that the settlement became void.]
Provided that where no notice has been issued or no order has been passed within the aforesaid period by the Settlement Commission, the application shall be deemed to have been allowed to be proceeded with.
(2) A copy of every order under sub-section (1) shall be sent to the applicant and to the 2 [Principal Commissioner of Customs or Commissioner of Customs] having jurisdiction.
(3) Where an application is allowed or deemed to have been allowed to be proceeded with under sub-section (1), the Settlement Commission shall, within seven days from the date of order under sub-section (1), call for a report along with the relevant records from the 2[Principal Commissioner of Customs or Commissioner of Customs] having jurisdiction and the Commissioner shall furnish the report within a period of thirty days of the receipt of communication from the Settlement Commission:
Provided that where the Commissioner does not furnish the report within the aforesaid period of thirty days, the Settlement Commission shall proceed further in the matter without the report of the Commissioner.
(4) Where a report of the Commissioner called for under sub-section (3) has been furnished within the period specified in that sub-section, the Settlement Commission may, after examination of such report, if it is of the opinion that any further enquiry or investigation in the matter is necessary, direct, for reasons to be recorded in writing, the Commissioner (Investigation) within fifteen days of the receipt of the report, to make or cause to be made such further enquiry or investigation and furnish a report within a period of ninety days of the receipt of the communication from the Settlement Commission, on the matters covered by the application and any other matter relating to the case:
Provided that where the Commissioner (Investigation) does not furnish the report within the aforesaid period, the Settlement Commission shall proceed to pass an order under sub-section (5) without such report.
(5) After examination of the records and the report of the 3[Principal Commissioner of Customs or Commissioner of Customs] received under sub-section (3), and the report, if any, of the Commissioner (Investigation) of the Settlement Commission under sub-section (4), and after giving an opportunity to the applicant and to the 3[Principal Commissioner of Customs or Commissioner of Customs] having jurisdiction to be heard, either in person or through a representative duly authorised in this behalf, and after examining such further evidence as may be placed before it or obtained by it, the Settlement Commission may, in accordance with the provisions of this Act, pass such order as it thinks fit on the matters covered by the application and any other matter relating to the case not covered by the application, but referred to in the report of the 3[Principal Commissioner of Customs or Commissioner of Customs] and Commissioner (Investigation) under sub-section (3) or sub-section (4).
4[(5A) The Settlement Commission may, at any time within three months from the date of passing of the order under sub-section (5), amend such order to rectify any error apparent on the face of record, either suo motu or when such error is brought to its notice by the jurisdictional Principal Commissioner of Customs or Commissioner of Customs or the applicant:
Provided that no amendment which has the effect of enhancing the liability of the applicant shall be made under this sub-section, unless the Settlement Commission has given notice of such intention to the applicant and the jurisdictional Principal Commissioner of Customs or Commissioner of Customs as the case may be, and has given them a reasonable opportunity of being heard.]
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(7) Subject to the provisions of section 32A of the Central Excise Act, 1944 (1 of 1944), the materials brought on record before the Settlement Commission shall be considered by the Members of the concerned Bench before passing any order under sub-section (5) and, in relation to the passing of such order, the provisions of section 32D of the Central Excise Act, 1944 shall apply.
(8) The order passed under sub-section (5) shall provide for the terms of settlement including any demand by way of duty, penalty or interest, the manner in which any sums due under the settlement shall be paid and all other matters to make the settlement effective and in case of rejection contain the reasons therefore and it shall also provide that the settlement shall be void if it is subsequently found by the Settlement Commission that it has been obtained by fraud or misrepresentation of facts:
Provided that the amount of settlement ordered by the Settlement Commission, shall not be less than the duty liability admitted by the applicant under section 127B.
(9) Where any duty, interest, fine and penalty payable in pursuance of an order under sub-section (5) is not paid by the applicant within thirty days of receipt of a copy of the order by him, the amount which remains unpaid, shall be recovered along with interest due thereon, as the sums due to the Central Government by the proper officer having jurisdiction over the applicant in accordance with the provisions of section 142.
(10) Where a settlement becomes void as provided under sub-section (8), the proceedings with respect to the matters covered by the settlement shall be deemed to have been revived from the stage at which the application was allowed to be proceeded with by the Settlement Commission and the proper officer having jurisdiction may, notwithstanding anything contained in any other provision of this Act, complete such proceedings at any time before the expiry of two years from the date of the receipt of communication that the settlement became void.]
1. Subs. by Act 22 of 2007, s. 102, for "section 127C" (w.e.f. 1-6-2007).
2. Subs. by Act 25 of 2014, s. 78, for "Commissioner of Customs" (w.e.f. 6-8-2014).
3. Subs. by Act 25 of 2014, s. 78, for "Commissioner of Customs" (w.e.f. 6-8-2014).
4. Ins. by Act 7 of 2017, s. 107 (w.e.f. 31-3-2017).
5. Sub-section (6) omitted by Act 20 of 2015, s. 87 (w.e.f. 14-5-2015).
2. Subs. by Act 25 of 2014, s. 78, for "Commissioner of Customs" (w.e.f. 6-8-2014).
3. Subs. by Act 25 of 2014, s. 78, for "Commissioner of Customs" (w.e.f. 6-8-2014).
4. Ins. by Act 7 of 2017, s. 107 (w.e.f. 31-3-2017).
5. Sub-section (6) omitted by Act 20 of 2015, s. 87 (w.e.f. 14-5-2015).
Section 127D Power of Settlement Commission to order provisional attachment to protect revenue
(1) Where, during the pendency of any proceeding before it, the Settlement Commission is of the opinion that for the purpose of protecting the interests of the revenue it is necessary so to do, it may, by order, attach provisionally any property belonging to the applicant in such manner as may be specified by rules.
(2) Every provisional attachment made by the Settlement Commission under sub-section (1) shall cease to have effect from the date the sums due to the Central Government for which such attachment is made are discharged by the applicant and evidence to that effect is submitted to the Settlement Commission.
(2) Every provisional attachment made by the Settlement Commission under sub-section (1) shall cease to have effect from the date the sums due to the Central Government for which such attachment is made are discharged by the applicant and evidence to that effect is submitted to the Settlement Commission.
Section 127E Omitted..
[Power of Settlement Commission to reopen completed proceedings.] Omitted by the Finance Act, 2015 (20 of 2015), s. 88 (w.e.f. 14-5-2015).
Section 127F Power and procedure of Settlement Commission.
(1) In addition to the powers conferred on the Settlement Commission under Chapter V of the Central Excise Act, 1944 (1 of 1944), it shall have all the powers which are vested in an officer of the customs under this Act or the rules made thereunder.
(2) Where an application made under section 127B has been allowed to be proceeded with under section 127C, the Settlement Commission shall, until an order is passed under sub-section 1[(5)] of section 127C, have, subject to the provisions of sub-section 2[(4)] of that section, exclusive jurisdiction to exercise the powers and perform the functions of any officer of customs or Central Excise Officer as the case may be, under this Act or in the Central Excise Act, 1944 (1 of 1944), as the case may be, in relation to the case.
(3) In the absence of any express direction by the Settlement Commission to the contrary, nothing in this Chapter shall affect the operation of the provisions of this Act in so far as they relate to any matter other than those before the Settlement Commission.
(4) The Settlement Commission shall, subject to the provisions of Chapter V of the Central Excise Act, 1944 (1 of 1944) and this Chapter, have power to regulate its own procedure and the procedure of Benches thereof in all matters arising out of the exercise of its powers, or of the discharge of its functions, including the places at which the Benches shall hold their sittings.
(2) Where an application made under section 127B has been allowed to be proceeded with under section 127C, the Settlement Commission shall, until an order is passed under sub-section 1[(5)] of section 127C, have, subject to the provisions of sub-section 2[(4)] of that section, exclusive jurisdiction to exercise the powers and perform the functions of any officer of customs or Central Excise Officer as the case may be, under this Act or in the Central Excise Act, 1944 (1 of 1944), as the case may be, in relation to the case.
(3) In the absence of any express direction by the Settlement Commission to the contrary, nothing in this Chapter shall affect the operation of the provisions of this Act in so far as they relate to any matter other than those before the Settlement Commission.
(4) The Settlement Commission shall, subject to the provisions of Chapter V of the Central Excise Act, 1944 (1 of 1944) and this Chapter, have power to regulate its own procedure and the procedure of Benches thereof in all matters arising out of the exercise of its powers, or of the discharge of its functions, including the places at which the Benches shall hold their sittings.
1. Subs. by Act 22 of 2007, s. 104, for (7) (w.e.f. 1-6-2007).
2. Subs. by s. 104, ibid., for (6) (w.e.f. 1-6-2007).
2. Subs. by s. 104, ibid., for (6) (w.e.f. 1-6-2007).
Section 127G Inspection, etc., of reports.
No person shall be entitled to inspect, or obtain copies of, any report made by any officer of the Customs to the Settlement Commission; but the Settlement Commission may, in its discretion, furnish copies thereof to any such person on an application made to it in this behalf and on payment of such fee as may be specified by rules:
Provided that, for the purpose of enabling any person whose case is under consideration to rebut any evidence brought on record against him in any such report, the Settlement Commission shall, on an application made in this behalf, and on payment by such person of such fee as may be specified by rules, furnish him with a certified copy of any such report or part thereof relevant for the purpose.
Provided that, for the purpose of enabling any person whose case is under consideration to rebut any evidence brought on record against him in any such report, the Settlement Commission shall, on an application made in this behalf, and on payment by such person of such fee as may be specified by rules, furnish him with a certified copy of any such report or part thereof relevant for the purpose.
Section 127H Power of Settlement Commission to grant immunity from prosecution and penalty
(1) The Settlement Commission may, if it is satisfied that any person who made the application for settlement under section 127B has co-operated with the Settlement Commission in the proceedings before it and has made a full and true disclosure of his duty liability, grant to such person, subject to such conditions as it may think fit to impose, immunity from prosecution for any offence under this Act 1 [and also either wholly or in part from the imposition of any penalty and fine] under this Act, with respect to the case covered by the settlement:
Provided that no such immunity shall be granted by the Settlement Commission in cases where the proceedings for the prosecution for any such offence have been instituted before the date of receipt of the application under section 127B.
2* * * * * (2) An immunity granted to a person under sub-section (1) shall stand withdrawn if such person fails to pay any sum specified in the order of the settlement passed under 3[sub-section (5) of section 127C within the time specified in such order] or fails to comply with any other condition subject to which the immunity was granted and thereupon the provisions of this Act shall apply as if such immunity had not been granted.
(3) An immunity granted to a person under sub-section (1) may, at any time, be withdrawn by the Settlement Commission, if it is satisfied that such person had, in the course of the settlement proceedings, concealed any particulars, material to the settlement or had given false evidence, and thereupon such person may be tried for the offence with respect to which the immunity was granted or for any other offence of which he appears to have been guilty in connection with the settlement and shall also become liable to the imposition of any penalty under this Act to which such person would have been liable, had no such immunity been granted.
Provided that no such immunity shall be granted by the Settlement Commission in cases where the proceedings for the prosecution for any such offence have been instituted before the date of receipt of the application under section 127B.
2* * * * * (2) An immunity granted to a person under sub-section (1) shall stand withdrawn if such person fails to pay any sum specified in the order of the settlement passed under 3[sub-section (5) of section 127C within the time specified in such order] or fails to comply with any other condition subject to which the immunity was granted and thereupon the provisions of this Act shall apply as if such immunity had not been granted.
(3) An immunity granted to a person under sub-section (1) may, at any time, be withdrawn by the Settlement Commission, if it is satisfied that such person had, in the course of the settlement proceedings, concealed any particulars, material to the settlement or had given false evidence, and thereupon such person may be tried for the offence with respect to which the immunity was granted or for any other offence of which he appears to have been guilty in connection with the settlement and shall also become liable to the imposition of any penalty under this Act to which such person would have been liable, had no such immunity been granted.
1. Subs. by Act 22 of 2007, s. 105, for "or under the Indian Penal Code or under any other Central Act for the time being in force and also either wholly or in part from the imposition of any penalty, fine and interest" (w.e.f. 1-6-2007).
2. The Explanation omitted by Act 20 of 2015, s. 89 (w.e.f. 14-5-2015).
3. Subs. by Act 22 of 2007, s. 105, for "sub-section (7) of section 127C within the time specified in such order or within such further time as may be allowed by the Settlement Commission" (w.e.f. 1-6-2007).
2. The Explanation omitted by Act 20 of 2015, s. 89 (w.e.f. 14-5-2015).
3. Subs. by Act 22 of 2007, s. 105, for "sub-section (7) of section 127C within the time specified in such order or within such further time as may be allowed by the Settlement Commission" (w.e.f. 1-6-2007).
Section 127I Power of Settlement Commission to send a case back to the proper officer.
(1) The Settlement Commission may, if it is of opinion that any person who made an application for settlement under section 127B has not co-operated with the Settlement Commission in the proceedings before it, send the case back to the proper officer who shall thereupon dispose of the case in accordance with the provisions of this Act as if no application under section 127B had been made.
(2) For the purpose of sub-section (1), the proper officer shall be entitled to use all the materials and other information produced by the assessee before the Settlement Commission or the results of the inquiry held or evidence recorded by the Settlement Commission in the course of the proceedings before it as if such materials, information, inquiry and evidence had been produced before such proper officer or held or recorded by him in the course of the proceedings before him.
(3) For the purposes of the time limit under section 28 and for the purposes of interest under section 28AA, in a case referred to in sub-section (1), the period commencing on and from the date of the application to the Settlement Commission under section 127B and ending with the date of receipt by the officer of customs of the order of the Settlement Commission sending the case back to the officer of customs shall be excluded.
(2) For the purpose of sub-section (1), the proper officer shall be entitled to use all the materials and other information produced by the assessee before the Settlement Commission or the results of the inquiry held or evidence recorded by the Settlement Commission in the course of the proceedings before it as if such materials, information, inquiry and evidence had been produced before such proper officer or held or recorded by him in the course of the proceedings before him.
(3) For the purposes of the time limit under section 28 and for the purposes of interest under section 28AA, in a case referred to in sub-section (1), the period commencing on and from the date of the application to the Settlement Commission under section 127B and ending with the date of receipt by the officer of customs of the order of the Settlement Commission sending the case back to the officer of customs shall be excluded.
Section 127J Order of Settlement to be conclusive.
Every order of settlement passed under sub-section 1[(5)] of section 127C shall be conclusive as to the matters stated therein and no matter covered by such order shall, save as otherwise provided in this Chapter, be reopened in any proceeding under this Act or under any other law for the time being in force.
1. Subs. by s. 106, ibid., for "(7)" (w.e.f. 1-6-2007).
Section 127K Recovery of sums due under order of settlement.
Any sum specified in an order of settlement passed under sub-section 1[(5)] of section 127C may, subject to such conditions, if any, as may be specified therein, be recovered, and any penalty for default in making payment of such sum may be imposed and recovered as sums due to the Central Government in accordance with the provisions of section 142, by the proper officer having jurisdiction over the applicant.
1. Subs. by Act 22 of 2007, s. 107, for "(7)" (w.e.f. 1-6-2007).
Section 127L Bar on subsequent application for settlement in certain cases.
1[(1)] 2[Where 3***]
(i) an order of settlement 4*** provides for the imposition of a penalty on the applicant under section 127B for settlement, on the ground of concealment of particulars of his duty liability; or
5[Explanation.--In this clause, the concealment of particulars of duty liability relates to any such concealment made from the officer of customs.]
(ii) after the passing of an order of settlement 4*** in relation to a case, such person is convicted of any offence under this Act in relation to that case; or
(iii) the case of such person is sent back to the proper officer by the Settlement Commission under section 127-I,
then such person shall not be entitled to apply for settlement under section 127B in relation to any other matter.
6* * * * *
(i) an order of settlement 4*** provides for the imposition of a penalty on the applicant under section 127B for settlement, on the ground of concealment of particulars of his duty liability; or
5[Explanation.--In this clause, the concealment of particulars of duty liability relates to any such concealment made from the officer of customs.]
(ii) after the passing of an order of settlement 4*** in relation to a case, such person is convicted of any offence under this Act in relation to that case; or
(iii) the case of such person is sent back to the proper officer by the Settlement Commission under section 127-I,
then such person shall not be entitled to apply for settlement under section 127B in relation to any other matter.
6* * * * *
1. Section 127L renumbered as sub-section (1) thereof by s. 108, ibid. (w.e.f. 11-5-2007).
2. Subs. by s. 108, ibid., for "where" (w.e.f. 11-5-2007).
3. The words, figures and letters "before the 1st day of June, 2007" omitted by Act 14 of 2010, s. 59 (w.e.f. 8-5-2010).
4. The certain words, brackets, figures and letters omitted by Act 20 of 2015, s. 90 (w.e.f. 14-5-2015).
5. Ins. by Act 25 of 2014, s. 85 (w.e.f. 6-8-2014).
6. Sub-section (2) omitted by 14 of 2010, s. 59 (w.e.f. 8-5-2010).
2. Subs. by s. 108, ibid., for "where" (w.e.f. 11-5-2007).
3. The words, figures and letters "before the 1st day of June, 2007" omitted by Act 14 of 2010, s. 59 (w.e.f. 8-5-2010).
4. The certain words, brackets, figures and letters omitted by Act 20 of 2015, s. 90 (w.e.f. 14-5-2015).
5. Ins. by Act 25 of 2014, s. 85 (w.e.f. 6-8-2014).
6. Sub-section (2) omitted by 14 of 2010, s. 59 (w.e.f. 8-5-2010).
Section 127M Proceedings before Settlement Commission to be judicial proceedings.
Any proceedings under this Chapter before the Settlement Commission shall be deemed to be a judicial proceeding within the meaning of sections 193 and 228, and for the purposes of section 196, of the Indian Penal Code (45 of 1860).
Section 127MA Omitted..
[Certain persons who have filed appeals to the Appellate Tribunal entitled to make applications to the Settlement Commission.]Omitted by the Finance Act, 2007 (22 of 2007), s. 109 (w.e.f. 1-6-2007).
Section 127N Applications of certain provisions of Central Excise Act.
The provisions of Chapter V of the Central Excise Act, 1944 (1 of 1944) in so far as it is not inconsistent with the provisions of this Chapter shall apply in relation to proceedings before the Settlement Commission under this Chapter.]
Section 128 Appeals to Commissioner (Appeals).
1[128. Appeals to 2[Commissioner (Appeals)].--(1) Any person aggrieved by any decision or order passed under this Act by an officer of customs lower in rank than a 3[Principal Commissioner of Customs or Commissioner of Customs] may appeal to the 2[Commissioner (Appeals)] 4[within sixty days] from the date of the communication to him of such decision or order:
5@[Provided that the Commissioner (Appeals) may, if he is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the aforesaid period of sixty days, allow it to be presented within a further period of thirty days.]
6[(1A) The Commissioner (Appeals) may, if sufficient cause is shown at any stage of hearing of an appeal, grant time, from time to time, to the parties or any of them and adjourn the hearing of the appeal for reasons to be recorded in writing:
Provided that no such adjournment shall be granted more than three times to a party during hearing of the appeal.]
(2) Every appeal under this section shall be in such form and shall be verified in such manner as may be specified by rules made in this behalf.]
5@[Provided that the Commissioner (Appeals) may, if he is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the aforesaid period of sixty days, allow it to be presented within a further period of thirty days.]
6[(1A) The Commissioner (Appeals) may, if sufficient cause is shown at any stage of hearing of an appeal, grant time, from time to time, to the parties or any of them and adjourn the hearing of the appeal for reasons to be recorded in writing:
Provided that no such adjournment shall be granted more than three times to a party during hearing of the appeal.]
(2) Every appeal under this section shall be in such form and shall be verified in such manner as may be specified by rules made in this behalf.]
1. Subs. by Act 44 of 1980, s. 50 and The Fifth Schedule, for Chapter XV (w.e.f. 11-10-1982).
2. Subs. by Act 22 of 1995, s. 50, for "Collector (Appeals)" (w.e.f. 26-5-1995).
3. Subs. by Act 25 of 2014, s. 78, for "Commissioner of Customs" (w.e.f. 6-8-2014).
4. Subs. by Act 14 of 2001, s. 109, for "within three months" (w.e.f. 11-5-2001).
5. Subs. by s. 109, ibid., for the proviso (w.e.f. 11-5-2001).
6. Ins. by Act 23 of 2004, s. 68 (w.e.f. 10-9-2004).
2. Subs. by Act 22 of 1995, s. 50, for "Collector (Appeals)" (w.e.f. 26-5-1995).
3. Subs. by Act 25 of 2014, s. 78, for "Commissioner of Customs" (w.e.f. 6-8-2014).
4. Subs. by Act 14 of 2001, s. 109, for "within three months" (w.e.f. 11-5-2001).
5. Subs. by s. 109, ibid., for the proviso (w.e.f. 11-5-2001).
6. Ins. by Act 23 of 2004, s. 68 (w.e.f. 10-9-2004).
Section 128A Procedure in appeal.
1[128A. Procedure in appeal.--(1) The 2[Commissioner (Appeals)] shall give an opportunity to the appellant to be heard if he so desires.
(2) The 2[Commissioner (Appeals)] may, at the hearing of an appeal, allow the appellant to go into any ground of appeal not specified in the grounds of appeal, if the 2[Commissioner (Appeals)] is satisfied that the omission of that ground from the grounds of appeal was not wilful or unreasonable.
(3) 3[The Commissioner (Appeals)] shall, after making such further inquiry as may be necessary, pass pass such order, as he thinks 4[just and proper,--
(a) confirming, modifying or annulling the decision or order appealed against; or
(b) referring the matter back to the adjudicating authority with directions for fresh adjudication or decision, as the case may be, in the following cases, namely:--
(i) where an order or decision has been passed without following the principles of natural justice; or
(ii) where no order or decision has been passed after re-assessment under section 17; or
(iii) where an order of refund under section 27 has been issued by crediting the amount to Fund without recording any finding on the evidence produced by the applicant]:]
Provided that an order enhancing any penalty or fine in lieu of confiscation or confiscating goods of greater value or reducing the amount of refund shall not be passed unless the appellant has been given a reasonable opportunity of showing cause against the proposed order:
Provided further that where the 2[Commissioner (Appeals)] is of opinion that any duty has not been levied or has been short-levied or erroneously refunded, no order requiring the appellant to pay any duty not levied, short-levied or erroneously refunded shall be passed unless the appellant is given notice within the time-limit specified in section 28 to show cause against the proposed order.
(4) The order of the 2[Commissioner (Appeals)] disposing of the appeal shall be in writing and shall state the points for determination, the decision thereon and the reasons for the decision.
5[(4A) The Commissioner (Appeals) shall, where it is possible to do so, hear and decide every appeal within a period of six months from the date on which it is filed.]
(5) On the disposal of the appeal, the 2[Commissioner (Appeals)] shall communicate the order passed by him to the appellant, the adjudicating authority 6[, the 7[Principal Chief Commissioner of Customs or Chief Commissioner of Customs] and the 8[Principal Commissioner of Customs or Commissioner of Customs]].
(2) The 2[Commissioner (Appeals)] may, at the hearing of an appeal, allow the appellant to go into any ground of appeal not specified in the grounds of appeal, if the 2[Commissioner (Appeals)] is satisfied that the omission of that ground from the grounds of appeal was not wilful or unreasonable.
(3) 3[The Commissioner (Appeals)] shall, after making such further inquiry as may be necessary, pass pass such order, as he thinks 4[just and proper,--
(a) confirming, modifying or annulling the decision or order appealed against; or
(b) referring the matter back to the adjudicating authority with directions for fresh adjudication or decision, as the case may be, in the following cases, namely:--
(i) where an order or decision has been passed without following the principles of natural justice; or
(ii) where no order or decision has been passed after re-assessment under section 17; or
(iii) where an order of refund under section 27 has been issued by crediting the amount to Fund without recording any finding on the evidence produced by the applicant]:]
Provided that an order enhancing any penalty or fine in lieu of confiscation or confiscating goods of greater value or reducing the amount of refund shall not be passed unless the appellant has been given a reasonable opportunity of showing cause against the proposed order:
Provided further that where the 2[Commissioner (Appeals)] is of opinion that any duty has not been levied or has been short-levied or erroneously refunded, no order requiring the appellant to pay any duty not levied, short-levied or erroneously refunded shall be passed unless the appellant is given notice within the time-limit specified in section 28 to show cause against the proposed order.
(4) The order of the 2[Commissioner (Appeals)] disposing of the appeal shall be in writing and shall state the points for determination, the decision thereon and the reasons for the decision.
5[(4A) The Commissioner (Appeals) shall, where it is possible to do so, hear and decide every appeal within a period of six months from the date on which it is filed.]
(5) On the disposal of the appeal, the 2[Commissioner (Appeals)] shall communicate the order passed by him to the appellant, the adjudicating authority 6[, the 7[Principal Chief Commissioner of Customs or Chief Commissioner of Customs] and the 8[Principal Commissioner of Customs or Commissioner of Customs]].
1. Subs. by Act 44 of 1980, s. 50 and The Fifth Schedule, for Chapter XV (w.e.f. 11-10-1982). 2. Subs. by Act 22 of 1995, s. 50, for "Collector (Appeals)" (w.e.f. 26-5-1995).
3. Subs. by Act 14 of 2001, s. 110, for certain words and brackets (w.e.f. 11-5-2001).
4. Subs. by Act 13 of 2018, s. 96, for "just and proper, confirming, modifying or annulling the decision or order appealed against" (w.e.f. 28-3-2018).
5. Ins. by Act 14 of 2001, s. 110 (w.e.f. 11-5-2001).
6. Subs. by Act 18 of 2005, s. 69, for "and the Commissioner of Customs" (w.e.f. 13-5-2005).
7. Subs. by Act 25 of 2014, s. 78, for "Chief Commissioner of Customs" (w.e.f. 6-8-2014).
8. Subs. by s. 78, ibid., for "Commissioner of Customs" (w.e.f. 6-8-2014).
3. Subs. by Act 14 of 2001, s. 110, for certain words and brackets (w.e.f. 11-5-2001).
4. Subs. by Act 13 of 2018, s. 96, for "just and proper, confirming, modifying or annulling the decision or order appealed against" (w.e.f. 28-3-2018).
5. Ins. by Act 14 of 2001, s. 110 (w.e.f. 11-5-2001).
6. Subs. by Act 18 of 2005, s. 69, for "and the Commissioner of Customs" (w.e.f. 13-5-2005).
7. Subs. by Act 25 of 2014, s. 78, for "Chief Commissioner of Customs" (w.e.f. 6-8-2014).
8. Subs. by s. 78, ibid., for "Commissioner of Customs" (w.e.f. 6-8-2014).
Section 129 Appellate Tribunal.
(1) The Central Government shall constitute an Appellate Tribunal to be called the Customs, Excise and 1[Service Tax] Appellate Tribunal consisting of as many judicial and technical members as it thinks fit to exercise the powers and discharge the functions conferred on the Appellate Tribunal by this Act.
2[(2) A judicial member shall be a person who has for at least ten years held a judicial office in the territory of India or who has been a member of the 3[Indian Legal Service] and has held a post in Grade I of that service or any equivalent or higher post for at least three years, or who has been an advocate for at least ten years.
Explanation.--For the purposes of this sub-section,--
(i) in computing the period during which a person has held judicial office in the territory of India, there shall be included any period, after he has held any judicial office, during which the person has been an advocate or has held the office of a member of a tribunal or any post, under the Union or a State, requiring special knowledge of law;
(ii) in computing the period during which a person has been an advocate, there shall be included any period during which the person has held a judicial office, or the office of a member of a tribunal or any post, under the Union or a State, requiring special knowledge of law after he became an advocate.]
(2A) A technical member shall be a person who has been a member of the Indian Customs and Central Excise Service, Group A, and has held the post of 4[Principal Commissioner of Customs or Commissioner of Customs] or Central Excise or any equivalent or higher post for at least three years.]
5[(3) The Central Government shall appoint--
(a) a person who is or has been a Judge of a High Court; or
(b) one of the members of the Appellate Tribunal,
to be the President thereof.]
(4) The Central Government may appoint one or more members of the Appellate Tribunal to be the Vice-President, or, as the case may be, Vice-Presidents, thereof.
6* * * * *
(5) 7[A Vice-President] shall exercise such of the powers and perform such of the functions of the President as may be delegated to him by the President by a general or special order in writing.
8[(6) On ceasing to hold office, the President, Vice-President or other Member shall not be entitled to appear, act or plead before the Appellate Tribunal.]
9[(7) Notwithstanding anything contained in this Act, the qualifications, appointment, term of office, salaries and allowances, resignation, removal and the other terms and conditions of service of the President, Vice-President or other Members of the Appellate Tribunal appointed after the commencement of 10[the Tribunal Reforms Act, 2021, shall be governed by the provisions of Chapter II of the said Act]:
Provided that the President. Vice-President and Member appointed before the commencement of Part XIV of Chapter VI of the Finance Act, 2017 (7 of 2017), shall continue to be governed by the provisions of this Act, and the rules made thereunder as if the provisions of section 184 of the Finance Act, 2017 had not come into force.]
2[(2) A judicial member shall be a person who has for at least ten years held a judicial office in the territory of India or who has been a member of the 3[Indian Legal Service] and has held a post in Grade I of that service or any equivalent or higher post for at least three years, or who has been an advocate for at least ten years.
Explanation.--For the purposes of this sub-section,--
(i) in computing the period during which a person has held judicial office in the territory of India, there shall be included any period, after he has held any judicial office, during which the person has been an advocate or has held the office of a member of a tribunal or any post, under the Union or a State, requiring special knowledge of law;
(ii) in computing the period during which a person has been an advocate, there shall be included any period during which the person has held a judicial office, or the office of a member of a tribunal or any post, under the Union or a State, requiring special knowledge of law after he became an advocate.]
(2A) A technical member shall be a person who has been a member of the Indian Customs and Central Excise Service, Group A, and has held the post of 4[Principal Commissioner of Customs or Commissioner of Customs] or Central Excise or any equivalent or higher post for at least three years.]
5[(3) The Central Government shall appoint--
(a) a person who is or has been a Judge of a High Court; or
(b) one of the members of the Appellate Tribunal,
to be the President thereof.]
(4) The Central Government may appoint one or more members of the Appellate Tribunal to be the Vice-President, or, as the case may be, Vice-Presidents, thereof.
6* * * * *
(5) 7[A Vice-President] shall exercise such of the powers and perform such of the functions of the President as may be delegated to him by the President by a general or special order in writing.
8[(6) On ceasing to hold office, the President, Vice-President or other Member shall not be entitled to appear, act or plead before the Appellate Tribunal.]
9[(7) Notwithstanding anything contained in this Act, the qualifications, appointment, term of office, salaries and allowances, resignation, removal and the other terms and conditions of service of the President, Vice-President or other Members of the Appellate Tribunal appointed after the commencement of 10[the Tribunal Reforms Act, 2021, shall be governed by the provisions of Chapter II of the said Act]:
Provided that the President. Vice-President and Member appointed before the commencement of Part XIV of Chapter VI of the Finance Act, 2017 (7 of 2017), shall continue to be governed by the provisions of this Act, and the rules made thereunder as if the provisions of section 184 of the Finance Act, 2017 had not come into force.]
1. Subs. by Act 32 of 2003, s. 119, for Gold (Control) (w.e.f. 14-5-2003).
2. Subs. by Act 21 of 1984, s. 39, for sub-section (2) (w.e.f. 11-5-1984).
3. Subs. by Act 32 of 2003, s. 119, for Central Legal Service (w.e.f. 14-5-2003).
4. Subs. by Act 25 of 2014, s. 78, for Commissioner of Customs (w.e.f. 6-8-2014).
5. Subs. by Act 33 of 1996, s. 65, for sub-section (3) (w.e.f. 28-9-1996).
6. Sub-section (4A) omitted by Act 32 of 2003, s. 119 (w.e.f. 14-5-2003).
7. Subs. by s. 119, ibid., for The Senior Vice-President or a Vice-President (w.e.f. 14-5--2003).
8. Ins. by Act 22 of 2007, s. 110 (w.e.f. 11-5-2007).
9. Ins. by Act 7 of 2017, s. 175 (w.e.f. 26-5-2017) vide Notification S. O. No. 1696(E), dated (26-5-2017).
10. Subs. by Act 33 of 2021, s. 12, for “Part XIV of Chapter VI of the Finance Act, 2017 (7 of 2017), shall be governed by the provisions of section 184 of that Act” (w.e.f. 4-4-2021).
2. Subs. by Act 21 of 1984, s. 39, for sub-section (2) (w.e.f. 11-5-1984).
3. Subs. by Act 32 of 2003, s. 119, for Central Legal Service (w.e.f. 14-5-2003).
4. Subs. by Act 25 of 2014, s. 78, for Commissioner of Customs (w.e.f. 6-8-2014).
5. Subs. by Act 33 of 1996, s. 65, for sub-section (3) (w.e.f. 28-9-1996).
6. Sub-section (4A) omitted by Act 32 of 2003, s. 119 (w.e.f. 14-5-2003).
7. Subs. by s. 119, ibid., for The Senior Vice-President or a Vice-President (w.e.f. 14-5--2003).
8. Ins. by Act 22 of 2007, s. 110 (w.e.f. 11-5-2007).
9. Ins. by Act 7 of 2017, s. 175 (w.e.f. 26-5-2017) vide Notification S. O. No. 1696(E), dated (26-5-2017).
10. Subs. by Act 33 of 2021, s. 12, for “Part XIV of Chapter VI of the Finance Act, 2017 (7 of 2017), shall be governed by the provisions of section 184 of that Act” (w.e.f. 4-4-2021).
Section 129A Appeals to the Appellate Tribunal.
(1) Any person aggrieved by any of the following orders may appeal to the Appellate Tribunal against such order--
(a) a decision or order passed by the 1[Principal Commissioner of Customs or Commissioner of Customs] as an adjudicating authority;
(b) an order passed by the 2[Commissioner (Appeals)] under section 128A;
(c) an order passed by the Board or the Appellate 3[Commissioner of Customs] under Section 128, as it stood immediately before the appointed day;
(d) an order passed by the Board or the 1[Principal Commissioner of Customs or Commissioner of Customs], either before or after the appointed day, under section 130, as it stood immediately before that day:
4[Provided that no appeal shall lie to the Appellate Tribunal and the Appellate Tribunal shall not have have jurisdiction to decide any appeal in respect of any order referred to in clause (b) if such order relates to,--
(a) any goods imported or exported as baggage;
(b) any goods loaded 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;
(c) payment of drawback as provided in Chapter X, and the rules made thereunder:
Provided further that] the Appellate Tribunal may, in its discretion, refuse to admit an appeal in respect of an order referred to in clause (b) or clause (c) or clause (d) where--
(i) the value of the goods confiscated without option having been given to the owner of the goods to pay a fine in lieu of confiscation under section 125; or
(ii) in any disputed case, other than a case where the determination of any question having a relation to the rate of duty of customs or to the value of goods for purposes of assessment is in issue or is one of the points in issue, the difference in duty involved or the duty involved; or
(iii) the amount of fine or penalty determined by such order,
does not exceed 5[two lakh rupees].
6[(1A) Every appeal against any order of the nature referred to in the first proviso to sub-section (1), which is pending immediately before the commencement of section 40 of the Finance Act, 1984 (21 of 1984), before the Appellate Tribunal and any matter arising out of or connected with such appeal and which is so pending shall stand transferred on such commencement to the Central Government and the Central Government shall deal with such appeal or matter under section 129DD as if such appeal or matter were an application or a matter arising out of an application made to it under that section.]
7[(1B) (i) The Board may, 8[by order], constitute such Committees as may be necessary for the purposes of this Act.
(ii) Every Committee constituted under clause (i) shall consist of two Chief Commissioners of Customs or two Commissioners of Customs, as the case may be.]
(2) 9[The Committee of Commissioners of Customs may, if it is] of opinion that an order passed by the Appellate 10[Principal Commissioner of Customs or Commissioner of Customs] under section 128, as it stood immediately before the appointed day, or by the 11[Commissioner (Appeals)] under section 128A, is not legal or proper, direct the proper officer to appeal 12[on its behalf] to the Appellate Tribunal against such order:
13[Provided that where the Committee of 10[Principal Commissioners of Customs or Commissioners of Customs] differs in its opinion regarding the appeal against the order of the Commissioner (Appeals), it shall state the point or points on which it differs and make a reference to the jurisdictional 14[Principal Chief Commissioner of Customs or Chief Commissioner of Customs] who shall, after considering the facts of the order, if is of the opinion that the order passed by the Commissioner (Appeals) is not legal or proper, direct the proper officer to appeal to the Appellate Tribunal against such order.
Explanation@-i@.--For the purposes of this sub-section, "jurisdictional Chief Commissioner" means the 14[Principal Chief Commissioner of Customs or Chief Commissioner of Customs] having jurisdiction over the adjudicating authority in the matter.]
(3) Every appeal under this section shall be filed within three months from the date on which the order sought to be appealed against is communicated to the 10[Principal Commissioner of Customs or Commissioner of Customs], or as the case may be, the other party preferring the appeal.
(4) 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 order or any part thereof, file, within forty-five days of the receipt of the notice, a memorandum of crossobjections 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 (3).
(5) The Appellate Tribunal may admit an appeal or permit the filing of a memorandum of crossobjections after the expiry of the relevant period referred to in sub-section (3) or sub-section (4), if it is satisfied that there was sufficient cause for not presenting it within that period.
15[(6) An 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, irrespective of the date of demand of duty and interest or of levy of penalty in relation to which the appeal is made, be accompanied by a fee of,--
(a) where the amount of duty and interest demanded and penalty levied by any officer of customs in the case to which the appeal relates is five lakh rupees or less, one thousand rupees;
(b) where the amount of duty and interest demanded and penalty levied by any officer of customs in the case to which the appeal relates is more than five lakh rupees but not exceeding fifty lakh rupees, five thousand rupees;
(c) where the amount of duty and interest demanded and penalty levied by any officer of customs in the case to which the appeal relates is more than fifty lakh rupees, ten thousand rupees:
Provided that no such fee shall be payable in the case of an appeal referred to in sub-section (2) or a memorandum of cross-objections referred to in sub-section (4).
(7) Every application made before the Appellate Tribunal,--
(a) in an appeal 16*** for rectification of mistake or for any other purpose; or
(b) for restoration of an appeal or an application,
shall be accompanied by a fee of five hundred rupees:
Provided that no such fee shall be payable in the case of an application filed by or on behalf of the 17[Principal Commissioner of Customs or Commissioner of Customs] under this sub-section.]
(a) a decision or order passed by the 1[Principal Commissioner of Customs or Commissioner of Customs] as an adjudicating authority;
(b) an order passed by the 2[Commissioner (Appeals)] under section 128A;
(c) an order passed by the Board or the Appellate 3[Commissioner of Customs] under Section 128, as it stood immediately before the appointed day;
(d) an order passed by the Board or the 1[Principal Commissioner of Customs or Commissioner of Customs], either before or after the appointed day, under section 130, as it stood immediately before that day:
4[Provided that no appeal shall lie to the Appellate Tribunal and the Appellate Tribunal shall not have have jurisdiction to decide any appeal in respect of any order referred to in clause (b) if such order relates to,--
(a) any goods imported or exported as baggage;
(b) any goods loaded 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;
(c) payment of drawback as provided in Chapter X, and the rules made thereunder:
Provided further that] the Appellate Tribunal may, in its discretion, refuse to admit an appeal in respect of an order referred to in clause (b) or clause (c) or clause (d) where--
(i) the value of the goods confiscated without option having been given to the owner of the goods to pay a fine in lieu of confiscation under section 125; or
(ii) in any disputed case, other than a case where the determination of any question having a relation to the rate of duty of customs or to the value of goods for purposes of assessment is in issue or is one of the points in issue, the difference in duty involved or the duty involved; or
(iii) the amount of fine or penalty determined by such order,
does not exceed 5[two lakh rupees].
6[(1A) Every appeal against any order of the nature referred to in the first proviso to sub-section (1), which is pending immediately before the commencement of section 40 of the Finance Act, 1984 (21 of 1984), before the Appellate Tribunal and any matter arising out of or connected with such appeal and which is so pending shall stand transferred on such commencement to the Central Government and the Central Government shall deal with such appeal or matter under section 129DD as if such appeal or matter were an application or a matter arising out of an application made to it under that section.]
7[(1B) (i) The Board may, 8[by order], constitute such Committees as may be necessary for the purposes of this Act.
(ii) Every Committee constituted under clause (i) shall consist of two Chief Commissioners of Customs or two Commissioners of Customs, as the case may be.]
(2) 9[The Committee of Commissioners of Customs may, if it is] of opinion that an order passed by the Appellate 10[Principal Commissioner of Customs or Commissioner of Customs] under section 128, as it stood immediately before the appointed day, or by the 11[Commissioner (Appeals)] under section 128A, is not legal or proper, direct the proper officer to appeal 12[on its behalf] to the Appellate Tribunal against such order:
13[Provided that where the Committee of 10[Principal Commissioners of Customs or Commissioners of Customs] differs in its opinion regarding the appeal against the order of the Commissioner (Appeals), it shall state the point or points on which it differs and make a reference to the jurisdictional 14[Principal Chief Commissioner of Customs or Chief Commissioner of Customs] who shall, after considering the facts of the order, if is of the opinion that the order passed by the Commissioner (Appeals) is not legal or proper, direct the proper officer to appeal to the Appellate Tribunal against such order.
Explanation@-i@.--For the purposes of this sub-section, "jurisdictional Chief Commissioner" means the 14[Principal Chief Commissioner of Customs or Chief Commissioner of Customs] having jurisdiction over the adjudicating authority in the matter.]
(3) Every appeal under this section shall be filed within three months from the date on which the order sought to be appealed against is communicated to the 10[Principal Commissioner of Customs or Commissioner of Customs], or as the case may be, the other party preferring the appeal.
(4) 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 order or any part thereof, file, within forty-five days of the receipt of the notice, a memorandum of crossobjections 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 (3).
(5) The Appellate Tribunal may admit an appeal or permit the filing of a memorandum of crossobjections after the expiry of the relevant period referred to in sub-section (3) or sub-section (4), if it is satisfied that there was sufficient cause for not presenting it within that period.
15[(6) An 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, irrespective of the date of demand of duty and interest or of levy of penalty in relation to which the appeal is made, be accompanied by a fee of,--
(a) where the amount of duty and interest demanded and penalty levied by any officer of customs in the case to which the appeal relates is five lakh rupees or less, one thousand rupees;
(b) where the amount of duty and interest demanded and penalty levied by any officer of customs in the case to which the appeal relates is more than five lakh rupees but not exceeding fifty lakh rupees, five thousand rupees;
(c) where the amount of duty and interest demanded and penalty levied by any officer of customs in the case to which the appeal relates is more than fifty lakh rupees, ten thousand rupees:
Provided that no such fee shall be payable in the case of an appeal referred to in sub-section (2) or a memorandum of cross-objections referred to in sub-section (4).
(7) Every application made before the Appellate Tribunal,--
(a) in an appeal 16*** for rectification of mistake or for any other purpose; or
(b) for restoration of an appeal or an application,
shall be accompanied by a fee of five hundred rupees:
Provided that no such fee shall be payable in the case of an application filed by or on behalf of the 17[Principal Commissioner of Customs or Commissioner of Customs] under this sub-section.]
1. Subs. by Act 25 of 2014, s. 78, for "Commissioner of Customs" (w.e.f. 6-8-2014).
2. Subs. by Act 22 of 1995, s. 50, for "Collector (Appeals)" (w.e.f. 26-5-1995).
3. Subs. by s. 50, ibid., for "Collector of Customs" (w.e.f. 26-5-1995).
4. Subs. by Act 21 of 1984, s. 40, for "Provided that" (w.e.f. 11-5-1984).
5. Subs. by Act 25 of 2014, s. 86, for "fifty thousand rupees" (w.e.f. 6-8-2014).
6. Ins. by Act 21 of 1984, s. 40 (w.e.f. 11-5-1984).
7. Ins. by Act 18 of 2005, s. 70 (w.e.f. 13-5-2005).
8. Subs. by Act 25 of 2014, s. 86, for "by notification in the Official Gazette" (w.e.f. 6-8-2014).
9. Subs. by Act 18 of 2005, s. 70, for "The Commissioner of Customs may, if he is" (w.e.f. 13-5-2005).
10. Subs. by Act 25 of 2014, s. 78, for "Commissioner of Customs" (w.e.f. 6-8-2014).
11. Subs. by Act 22 of 1995, s. 50, for "Collector (Appeals)" (w.e.f. 26-5-1995).
12. Subs. by Act 18 of 2005, s. 70, for "on his behalf" (w.e.f. 13-5-2005).
13. The proviso ins. by Act 18 of 2008, s. 71 (w.e.f. 10-5-2008).
14. Subs. by Act 25 of 2014, s. 78, for "Chief Commissioner of Customs" (w.e.f. 6-8-2014).
15. Subs. by Act 23 of 2004, s. 69 for sub section (6) (w.e.f. 1-11-2004) vide Notification No. 120/2004-Cus. (N. T.), dated 25-10- 2004.
16. The words "for grant of stay or" omitted by Act 25 of 2014, s. 86 (w.e.f. 6-8-2014).
17. Subs. by s. 78, ibid., for "Commissioner of Customs" (w.e.f. 6-8-2014).
2. Subs. by Act 22 of 1995, s. 50, for "Collector (Appeals)" (w.e.f. 26-5-1995).
3. Subs. by s. 50, ibid., for "Collector of Customs" (w.e.f. 26-5-1995).
4. Subs. by Act 21 of 1984, s. 40, for "Provided that" (w.e.f. 11-5-1984).
5. Subs. by Act 25 of 2014, s. 86, for "fifty thousand rupees" (w.e.f. 6-8-2014).
6. Ins. by Act 21 of 1984, s. 40 (w.e.f. 11-5-1984).
7. Ins. by Act 18 of 2005, s. 70 (w.e.f. 13-5-2005).
8. Subs. by Act 25 of 2014, s. 86, for "by notification in the Official Gazette" (w.e.f. 6-8-2014).
9. Subs. by Act 18 of 2005, s. 70, for "The Commissioner of Customs may, if he is" (w.e.f. 13-5-2005).
10. Subs. by Act 25 of 2014, s. 78, for "Commissioner of Customs" (w.e.f. 6-8-2014).
11. Subs. by Act 22 of 1995, s. 50, for "Collector (Appeals)" (w.e.f. 26-5-1995).
12. Subs. by Act 18 of 2005, s. 70, for "on his behalf" (w.e.f. 13-5-2005).
13. The proviso ins. by Act 18 of 2008, s. 71 (w.e.f. 10-5-2008).
14. Subs. by Act 25 of 2014, s. 78, for "Chief Commissioner of Customs" (w.e.f. 6-8-2014).
15. Subs. by Act 23 of 2004, s. 69 for sub section (6) (w.e.f. 1-11-2004) vide Notification No. 120/2004-Cus. (N. T.), dated 25-10- 2004.
16. The words "for grant of stay or" omitted by Act 25 of 2014, s. 86 (w.e.f. 6-8-2014).
17. Subs. by s. 78, ibid., for "Commissioner of Customs" (w.e.f. 6-8-2014).