The Customs Excise and Service Tax Appellate Tribunal (CESTAT) was constituted originally as Customs, Excise & Gold (Control) Appellate Tribunal (CEGAT) on October 11, 1982 under section 129 of the Customs Act, 1962. It was renamed CESTAT on 14 May 2003. Although it has been created under the Customs Act, it is mandated to decide appeals under the following four Acts. However, tribunal may, in its discretion, refuse to admit an appeal in respect of an order where the amount of fine or penalty determined by such order, does not exceeds Two Lakhs rupees.

CUSTOMS ACT, 1962

CESTAT is mandated to hear appeals against orders passed by the Commissioners or Commissioners (Appeals) under Section 129A of the Customs Act,1962. Appeals can be filed in FORM CA 3 with enclosures.Revenue appeal under section 129A(2) or 129D(4) can be filed in FORM CA 5.Cross objections can be filed in FORM CA 4.

CENTRAL EXCISE ACT, 1944

CESTAT is the ‘Appellate Tribunal’ [Section 2(aa)] and is mandated [Section 35B] to hear appeals against orders passed by the Commissioners and Commissioners (Appeals). Appeals can be filed in FORM EA 3 with enclosures.Revenue appeal under section 35B(2) or 35B(1) can be filed in FORM EA 5.Cross objections can be filed in FORM EA 4.

FINANCE ACT, 1994

CESTAT is the ‘Appellate Tribunal’ [Section 65B(10)] and is mandated [Section 86] to hear appeals against orders passed by the Commissioners and Commissioners (Appeals) in matters related to Service Tax. Appeals can be filed in FORM ST 5 with enclosures.Revenue appeal under section 86(2) or 86(2A) can be filed in FORM ST 7.Cross objections can be filed in FORM ST 6.

CUSTOMS TARIFF ACT, 1975

Certain duties such as anti-dumping duty, safeguard duty or countervailing duty can be levied under the Customs Tariff Act, 1975 based on an objective determination and review by the Government. An appeal against the order of determination or review thereof also lies with CESTAT as per Section 9C of that Act. Appeals can be filed in Proforma of memorandum of appeal with enclosures.

BENCHES

CESTAT is headed by the President with Principal bench at New Delhi. The regional Benches are at Mumbai, Kolkata, Chennai, Bangalore ( 14 December 2000), Ahmedabad (3 March 2006)), Allahabad (1 September 2015), Chandigarh (1 December 2015) and Hyderabad (14 December 2015).

Division Bench-

Each division bench shall comprise one Judicial member and one Technical member. In case of difference of opinion, the matter is referred to the President to refer to a third member to decide on the points of difference.

Single Member Bench-

The President or any member may sitting singly, dispose of matters where the value of the goods confiscated absolutely or the duty in dispute (where the classification and valuation is not one of the points of dispute) or the amount of fine or penalty does not exceed Rupees Fifty Lakhs.

Larger Bench-

If a Bench hearing the matter finds that there are conflicting decisions, then it may refer the matter to the President of the Tribunal to constitute a Larger Bench of the Tribunal to resolve the conflict.

Anti-Dumping Bench-

Under section 9C of the Customs Tariff Act, 1975, an appeal against the order of determination or review under Section 9A shall lie to CESTAT in respect of the existence, degree and effect of -
(i) Any subsidy or dumping in relation to import of any article; or
(ii) Import of any article into India in such increased quantities and under such condition so as to cause or threatening to cause serious injury to domestic industry requiring imposition of safeguard duty in relation to import of that article.
The Antidumping Bench is a special bench constituted by the President which consists of the President of the Tribunal and not less than two members and shall include one Judicial member and one Technical member.

APPEALS AGAINST ORDERS OF CESTAT

Appeals in matters where classification or valuation is or one of the issues, appeals lie to Supreme Court. In other cases, appeals lie to the High Court. On questions of fact, the Tribunal is the final Appellate Authority.