Cus Ntf No. 62/1999 (NT) Date 17th November, 1999

Customs (Appeals)
In exercise of the powers conferred by section 156 of the Customs Act, 1962 (52 of 1962), the Central Government hereby makes the following rules further to amend the Customs (Appeals) Rules 1982, namely:-

1. Short title and commencement.- (1) These rules may be called the Customs (Appeals) (Amendment) Rules, 1999.

(2) They shall come in to force on the date of their publication in the Official Gazette.

2. In the Customs (Appeals) Rules, 1982 (herein after referred to as the said rules), for rule 8, the following rule shall be substituted, namely:-

"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.CA-6 and such application shall be filed in quadruplicate.

(2) 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.

(3) 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 memorandum 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."

3. For Form No.C.A.-6 and Form No.C.A.-7 appended to the said rules the following Forms shall respectively be substituted, namely:-

FORM No.C.A.-6
[See rule 8(1)]
Form of an Application to the High Court under section 130A of the Customs Act, 1962

In the High Court of Judicature at

In the matter of Appeal No. (Name of the appellant)

Application No. ______________________ of ________________________19_____________

(To be filled in by the office)

__________________________________________________________________________ Applicant

Vs
__________________________________________________________________________ Respondent

(1) State or Union Territory and the Commissionerate from which the application is filed:

(2) Number of the appeal which gives rise to the reference:

(3) Address to which notices may be sent to the applicant:

(4) Address to which notices may be sent to the respondent:

(5) The appeal noted above was decided by the ______________________________________ Bench of the AppellateTribunal on:

(6) The notice of the order under Section 129B of the Customs Act, 1962 was served on the applicant on:

(7) The facts which are admitted and / or found by the Appellate Tribunal and which are necessary for drawing up a statement of the case, are stated in the enclosure for ready reference:

(8) The following questions of law arise out of the order of the Appellate Tribunal:

1.
2.
3.                 etc.

(9) the applicant, tlerefore, requires under sub-section (1) of Section 130A of the Customs Act, 1962 that the High Court directs the Appellate Tribunal to refer to the High Court the question(s) law referred to in paragraph 8 above:

(10) The documents, or copies thereof are specified below (the translation in English of the documents, where necessary) are annexed with the statement of the case.

Signature of the authorised representative, if any.

Signature of the applicant

Verification
I, _______________________________the applicant, do hereby declare that what is stated above is true to the best of my information and belief.

Verified today, the ___________________ day of___________________19___________.

Signature of the authorised representative, if any.

Signature of the applicant.

Notes:

(1) The application and theform of verification shall, if the application is made by any person, other than the Commissioner of Customs, be signed by the applicant in accordance with the provisions of Rule 3 of the Customs (Appeal) Rules, 1982.

(2) The application shall be filled in quadruplicate.

(3) The fee of Rs.200/- required to be paid under the provisions of the Act shall be through a croseed bank draft drawn in favour of the Registrar of the High Court on a branch of any nationalised bank located at the place where the High Court is situated and the demand draft shall be attached to the form of application.

FORM NO. C.A.-7

[See rule 8(2)]
Form of Memorandum of Cross-Objections under section 130A(3) of the Customs Act, 1962 in the matter of an application before the High Court under section 130A(1) of the said Act

In the High court of Judicature at

Memorandum of Cross Objections No._______________________of_________________19__________.

(To be filled in by the office)

In Application No.____________________of ______________________19 ________________.

__________________________________________________________________________Applicant

Vs.
__________________________________________________________________________Respondent.

(1) State / Union territory and the Commissionerate from which the memorandum of cross-objection is filed:

(2) Date of receipt of notice of application filed with the High Court by the respondent:

(3) Address to which notices may be sent to the respondent:

(4) Address to which notices may be sent to the applicant:

(5) The facts which are admitted and/or found by the Appellate Tribunal and which are necessary for drawing up a statement of the case, are stated in the enclosure for ready reference:

(6) The following questions of law arise out of the order of the Appellate Tribunal:

1.
2.
3.                 etc.

(7) the respondent, therefore, requires under sub-section (1) of Section 130A of the Customs Act, 1962 that the Tribunal may be directed to furnish a statement of the case on the questions of law referred to in paragraph 6 above.

(8) That the documents or copies thereof as specified below (the translation in English of the documents where necessary) is annexed with the statement of the case.

Signature of the authorised representative, if any.

Signature of the respondent

Verification

I, ___________________________the respondent, do hereby declare that what is stated above is true to the best of my information and belief.

Verified today, the___________________day of_________________19_________________.

Signature of the authorised representative, if any.

Signature of the respondent.

Notes:

(1) The memorandum of cross-objection and the form of verification shall, if the memorandum is filed by any person, other than the Commissioner of Customs, be signed in accordance with the provisions of Rule 3 of the Customs, (Appeal) Rules, 1982.

(2) The memorandum of cross-objection shall be filed in quadruplicate.

Sd/-
(Rajesh Chandra)
Under Secretary to the Government of India

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