Jurisdiction and Procedure

Commissioner of Customs (Appeals) New Delhi: Jurisdiction as per Notification No. 92/2017- Cus(N.T.) dated 28.09.2017

1. Jurisdiction – The Commissioner of Customs (Appeals), New Delhi has the jurisdiction in relation to an order or decision of the officer subordinate to that officer as mentioned below :

• Commissioner of Customs (General), Delhi
• Commissioner of Customs (Airport), Delhi
• Principal Commissioner of Customs, Air Cargo Complex (Import) Delhi
• Commissioner of Customs, Air Cargo Complex (Export) Delhi
• Principal Commissioner of Customs, Inland Container Depot, Tughlakhabad (Import), Delhi
• Commissioner of Customs, Inland Container Depot, Tughlakhabad (Export), Delhi
• Commissioner of Customs, Inland Container Depot, Patparganj and other Inland Container Depots, Delhi
• Commissioner of Customs, Preventive(Delhi)

2. Appeal to Commissioner of Customs (Appeals), New Delhi:

2.1) An appeal under sub-section (1) of section 128 to the [Commissioner (Appeals)] shall be made in Form No. C.A.-1.

2.2) The grounds of appeal and the form of verification as contained in Form No. C.A.-1 shall be signed:-

• (a) in the case of an individual, by the individual himself or where the individual is absent from India, by the individual concerned or by some person duly authorised by him in this behalf and where the individual is a minor or is mentally incapacitated from attending to his affairs, by his guardian or by any other person competent to act on his behalf;
• (b) in the case of a Hindu undivided family, by the Karta and, where the Karta is absent from India or is mentally incapacitated from attending to his affairs, by any other adult member of such family;
• (c) in the case of a company or local authority, by the principal officer thereof;
• (d) in the case of a firm, by any partner thereof, not being a minor;
• (e) in the case of any other association, by any member of the association or the principal officer thereof; and
• (f) in the case of any other person, by that person or some person competent to act on his behalf.

2.3 The form of appeal in Form No. C.A.-1 shall be filed in duplicate and shall be accompanied by a copy of the decision or order appealed against.

2.4. Form of application to the Commissioner (Appeals).-

(1) An application under sub-section (4) of Section 129D to the Commissioner (Appeals) shall be made in Form No. C.A.-2.

(2) The form of application in Form No. C.A.-2 shall be filed in duplicate and shall be accompanied by two copies of the decision or order passed by the adjudicating authority (one of which at least shall be a certified appeal copy) and a copy of the order passed by the Commissioner of Customs directing such authority to apply to the Commissioner (Appeals).

2.5. Production of additional evidence before the Commissioner (Appeals).-

(1) The appellant shall not be entitled to produce before the Commissioner (Appeals) any evidence, whether oral or documentary, other than the evidence produced by him during the course of proceedings before the adjudicating authority, except in the following circumstances, namely :-

• (a) where the adjudicating authority has refused to admit evidence which ought to have been admitted; or
• (b) where the appellant was prevented by sufficient cause from producing the evidence which he was called upon to produce by that authority; or
• (c) where the appellant was prevented by sufficient cause from producing before the authority any evidence which is relevant to any ground of appeal; or
• (d) where the adjudicating authority has made the order appealed against without giving sufficient opportunity to the appellant to adduce evidence relevant to any ground of appeal.

(2) No evidence shall be admitted under sub-rule (1) unless the Commissioner (Appeals) records in writing the reasons for its admission.

(3) The Commissioner (Appeals) shall not take any evidence produced under sub-rule (1) unless the adjudicating authority or an officer authorised in this behalf by the said authority has been allowed a reasonable opportunity -

• (a) to examine the evidence or documents or to cross-examine any witness produced by the appellant; or
• (b) to produce any evidence or any witness in rebuttal of the evidence produced by the appellant under sub-rule (1).

(4) Nothing contained in this rule shall affect the powers of the Commissioner (Appeals) to direct the production of any document, or the examination of any witness, to enable him to dispose of the appeal.

2.6 The limitation period for filing of appeal to Commissioner (Appeal) is 60 days from the date of communication of order/decision being appealed against. However, Commissioner (Appeal) may allow a further period of thirty days for filing of appeal provided he is satisfied that appellant was prevented by sufficient cause from presenting the appeal within the period of 60 days.

2.7 Under Section 128 and Section 129D(4) of the said Act, as prescribed under Rule 3 and Rule 4, respectively, of the Customs (Appeals) Rules, 1982. Once (Appeal) is filed, The Commissioner (Appeal) shall give opportunity to the appellant to be heard. Commissioner (Appeal), on being shown sufficient cause, can give adjournment from hearing up to 3 times. The Commissioner (Appeal), may allow any grounds of appeal not specified in the appeal filed, provided he is satisfied that omission thereof was not willful or unreasonable. The Commissioner (Appeal), wherever possible, would decide the appeal within 6 month from the date of filing of appeal, by issue an order in writing, and shall communicate such order to the appellant, the adjudicating authority, the jurisdictional Chief Commissioner and Commissioner. The relevant provisions are contained in Sections 128 and 128A of the said Act and the Customs (Appeals) Rules, 1982.

3. Pre-deposit under Section 129 E : This section provides as under: (i) The Commissioner (Appeals) shall not entertain any appeal under section 128(1), unless the appellant has deposited 7.5% of the duty, in case where duty or duty and penalty are in dispute, or penalty, where such penalty is in dispute, in pursuance of a decision or an order passed by an officer of Central Excise lower in rank than the Principal Commissioner/Commissioner of Customs.

4. Procedure for appeal against the order in Appeal passed by the Commissioner Customs (Appeal), Delhi Customs: Any person aggrieved by any of the orders may appeal to the Appellate Tribunal:

• Under Section 129(A) of the Customs Act, 1962 (as amended) any person aggrieved by the order may prefer an appeal to the Customs and Central Excise Appellate Tribunal having its Registry at West Block No.2, R.K.Puram, New Delhi 110066 on payment of 10% of the duty demanded where the duty or duty & penalty were in dispute, or penalty, where penalty alone is in dispute. Appeal must be filed in the prescribed form CA 3 as required vide Rule 6(1) of the Chapter III of the Customs (Appeals) Rules, 1982 within 3 months from the date of communication of the order.
• Under Section 129 DD (1) of the Customs Act, 1962(as amended) in respect of the following categories of cases, any person aggrieved by the order can prefer a Revision Application to the Additional Secretary/Joint Secretary (Revision Application) Ministry of Finance, (Department of Revenue) 14, HUDCO Vishala Building, B- wing, 6th Floow, Bhikaji Cama Place, New Delhi – 110066 within 3 months from the date of communication of the order. Order relating to –
  • a) Any goods imported as baggage.
  • b) Any goods loaded in a conveyance for importation into India, but which were not loaded at their place of destination in India or so much of the quantity of such as goods was not unloaded at any such destination if goods unloaded at such destitution were short of the quantity required to be unloaded at their destination.
  • c) Payment of drawback as provided in Chapter X of the Customs Act, 1962 and the rules made there under.

5. Working Strength – At present apart from the Commissioner of Customs (Appeals), Delhi the following is the working strength of the officers working in Commissioner Appeals, Customs Delhi.