Customs Appeal | Best CESTAT Advocate ASHISH PANDAY | DELHI | MUMBAI

Customs Appeal | CESTAT | Legum Attorney- Customs Advocate Ashish Panday | Delhi | Mumbai | Kolkata

Disputes under the Customs Act, 1962

Disputes under the Customs Act, 1962, often involve:

1. Classification of Goods: Disputes may arise over the correct classification of imported or exported goods, which determines the applicable rate of duty. Misclassification can lead to higher duties or penalties.
2. Valuation of Goods: The valuation of goods for customs purposes is another area where disputes frequently occur, especially when there are discrepancies in the declared value versus the actual value of goods.
3. Import and Export Restrictions: Legal challenges may involve compliance with various import and export restrictions, including licensing requirements, prohibitions, and trade agreements.
4. Exemptions and Concessions: Disputes often arise over the eligibility for duty exemptions or concessions under various notifications and provisions of the Customs Act.
5. Seizure and Confiscation: Cases related to the seizure and confiscation of goods due to alleged violations of customs laws are common, requiring expert legal representation to contest such actions.
6. Penalties and Prosecutions: The Customs Act also provides for penalties and prosecutions for offenses such as smuggling, undervaluation, and other fraudulent activities, leading to complex legal battles.

Introduction to Customs Appeals and Matters

Navigating the intricacies of customs and excise laws demands not only expertise but also a profound understanding of the statutory framework, regulations, and relevant case law. These laws are highly specialized and involve multiple forums where appeals and disputes can be addressed.

When dealing with customs appeals or matters, there are four primary forums where such cases can be heard:

1. Customs Officer / Commissioner of Customs: The initial stage of adjudication involves a customs officer or the Commissioner of Customs, who issues an order in Original after serving a Show Cause Notice (SCN) and conducting a hearing with the concerned party.
2. Commissioner of Customs (Appeals): The second level of appeal lies with the Commissioner of Customs (Appeals), who is empowered under Section 128 of the Customs Act, 1962. This section authorizes the Commissioner to review decisions made by lower-ranking customs officers. The Commissioner of Customs (Appeals) has jurisdiction across India and has the authority to uphold, modify, or overturn the decisions made in the initial stage.
3. Customs, Excise, and Service Tax Appellate Tribunal (CESTAT): At the third stage, appeals can be brought before the CESTAT, an independent quasi-judicial body established under Section 129A of the Customs Act, 1962. The CESTAT has the power to affirm, modify, or annul the decisions of the Commissioner of Customs (Appeals). Additionally, CESTAT handles appeals related to orders under the Central Excise Act, 1944, and the Finance Act, 1994.
4. High Court: Under Section 130 of the Customs Act, appeals against the orders of the CESTAT can be taken to the High Court. However, for the High Court to admit the appeal, it must involve a substantial question of law or fact. The appeal must be filed within 180 days of receiving the CESTAT order. The High Court has the discretion to confirm, modify, or overturn the CESTAT’s ruling.

Written by Adv. Ashish Panday