128. Appeals to 9
[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 10[Principal Commissioner of
Customs or Commissioner of Customs] may appeal to the 9
[Commissioner (Appeals)] 11[within sixty
days] from the date of the communication to him of such decision or order:
12[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.]
1. Subs. by Act 22 of 2007, s. 107, for ―(7)‖ (w.e.f. 1-6-2007).
2. Section 127L renumbered as sub-section (1) thereof by s. 108, ibid. (w.e.f. 11-5-2007).
3. Subs. by s. 108, ibid., for ―where‖ (w.e.f. 11-5-2007).
4. 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).
5. The certain words, brackets, figures and letters omitted by Act 20 of 2015, s. 90 (w.e.f. 14-5-2015).
6. Ins. by Act 25 of 2014, s. 85 (w.e.f. 6-8-2014).
7. Sub-section (2) omitted by 14 of 2010, s. 59 (w.e.f. 8-5-2010).
8. Subs. by Act 44 of 1980, s. 50 and The Fifth Schedule, for Chapter XV (w.e.f. 11-10-1982).
9. Subs. by Act 22 of 1995, s. 50, for ―Collector (Appeals)‖ (w.e.f. 26-5-1995).
10. Subs. by Act 25 of 2014, s. 78, for ―Commissioner of Customs‖ (w.e.f. 6-8-2014).
11. Subs. by Act 14 of 2001, s. 109, for ―within three months‖ (w.e.f. 11-5-2001).
12. Subs. by s. 109, ibid., for the proviso (w.e.f. 11-5-2001).
88
1
[(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.
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]].
1. 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 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).
89
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 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:
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).
90
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.
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).
91
(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)
1
[The Committee of Commissioners of Customs may, if it is] of opinion that an order passed by
the Appellate 2
[Principal Commissioner of Customs or Commissioner of Customs] under section 128, as
it stood immediately before the appointed day, or by the 3
[Commissioner (Appeals)] under section 128A,
is not legal or proper, direct the proper officer to appeal 4
[on its behalf] to the Appellate Tribunal against
such order:
5
[Provided that where the Committee of 2
[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 6
[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.—For the purposes of this sub-section, ―jurisdictional Chief Commissioner‖ means
the 6
[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 2
[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.
7
[(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).
1. Subs. by Act 18 of 2005, s. 70, for ―The Commissioner of Customs may, if he is‖ (w.e.f. 13-5-2005).
2. Subs. by Act 25 of 2014, s. 78, for ―Commissioner of Customs‖ (w.e.f. 6-8-2014).
3. Subs. by Act 22 of 1995, s. 50, for ―Collector (Appeals)‖ (w.e.f. 26-5-1995).
4. Subs. by Act 18 of 2005, s. 70, for ―on his behalf‖ (w.e.f. 13-5-2005).
5. The proviso ins. by Act 18 of 2008, s. 71 (w.e.f. 10-5-2008).
6. Subs. by Act 25 of 2014, s. 78, for ―Chief Commissioner of Customs‖ (w.e.f. 6-8-2014).
7. 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.
92
(7) Every application made before the Appellate Tribunal,—
(a) in an appeal 1
*** 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 2
[Principal Commissioner of Customs or Commissioner of Customs] under this sub-section.]
129B. Orders of Appellate Tribunal.—(1) The Appellate Tribunal may, after giving the parties to
the appeal, an opportunity of being heard, pass such orders thereon as it thinks fit, confirming, modifying
or annulling the decision or order appealed against or may refer the case back to the authority which
passed such decision or order with such directions as the Appellate Tribunal may think fit, for a fresh
adjudication or decision, as the case may be, after taking additional evidence, if necessary.
3
[(1A) The Appellate Tribunal may, if sufficient cause is shown, at any stage of hearing of an appeal,
grant 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) The Appellate Tribunal may, at any time within 4
[six months] from the date of the order, with a
view to rectifying any mistake apparent from the record, amend any order passed by it under
sub-section (1) and shall make such amendments if the mistake is brought to its notice by the 2
[Principal
Commissioner of Customs or Commissioner of Customs] or the other party to the appeal:
Provided that an amendment which has the effect of enhancing the assessment or reducing a refund or
otherwise increasing the liability of the other party shall not be made under this sub-section, unless the
Appellate Tribunal has given notice to him of its intention to do so and has allowed him a reasonable
opportunity of being heard.
5
[(2A) The Appellate Tribunal shall, where it is possible to do so, hear and decide every appeal within
within a period of three years from the date on which such appeal is filed:
6
* * * * *]
(3) The Appellate Tribunal shall send a copy of every order passed under this section to
the 2
[Principal Commissioner of Customs or Commissioner of Customs] and the other party to the appeal.
(4) Save as otherwise provided in section 130 or section 130E, orders passed by the Appellate
Tribunal on appeal shall be final.
129C. Procedure of Appellate Tribunal.—(1) The powers and functions of the Appellate Tribunal
may be exercised and discharged by Benches constituted by the President from amongst the members
thereof.
(2) Subject to the provisions contained in 7
[sub-section (4)], a Bench shall consist of one judicial
member and one technical member.
8* * * * *
1. The words ―for grant of stay or‖ omitted by Act 25 of 2014, s. 86 (w.e.f. 6-8-2014).
2. Subs. by s. 78, ibid., for ―Commissioner of Customs‖ (w.e.f. 6-8-2014).
3. Ins. by Act 23 of 2004, s. 70 (w.e.f. 10-9-2004).
4. Subs. by Act 20 of 2002, s, 127, for ―four years‖ (w.e.f. 11-5-2002).
5. Ins. by s. 127, ibid. (w.e.f. 11-5-2002).
6. The first, second and third provisos omitted by Act 25 of 2014, s. 87 (w.e.f. 6-8-2014).
7. Subs. by Act 22 of 1995, s. 65, for ―sub-sections (3) and (4)‖ (w.e.f. 26-5-1995).
8. Sub-section (3) omitted by s. 65, ibid. (w.e.f. 26-5-1995).
93
(4) The President or any other member of the Appellate Tribunal authorised in this behalf by the
President may, sitting singly, dispose of any case which has been allotted to the Bench of which he is a
member where—
(a) 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
(b) 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
(c) the amount of fine or penalty involved,
does not exceed 1
[fifty lakh rupees].
2
[(5) If the members of a Bench differ in opinion on any point, the point shall be decided according to
to the opinion of the majority, if there is a majority; but if the members are equally divided, they shall
state the point or points on which they differ and make a reference to the President who shall either hear
the point or points himself or refer the case for hearing on such point or points by one or more of the other
members of the Appellate Tribunal and such point or points shall be decided according to the opinion of
the majority of these members of the Appellate Tribunal who have heard the case, including those who
first heard it.]
(6) Subject to the provisions of this Act, the Appellate Tribunal shall have power to regulate its own
procedure and the procedure of the 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.
(7) The Appellate Tribunal shall, for the purposes of discharging its functions, have the same powers
as are vested in a court under the Code of Civil Procedure, 1908 (5 of 1908), when trying a suit in respect
of the following matters, namely:—
(a) discovery and inspection;
(b) enforcing the attendance of any person and examining him on oath;
(c) compelling the production of books of account and other documents; and
(d) issuing commissions.
(8) Any proceeding before the Appellate Tribunal shall be deemed to be a judicial proceeding within
the meaning of sections 193 and 228 and for the purpose of section 196 of the Indian Penal Code (45 of
1860), and the Appellate Tribunal shall be deemed to be a Civil Court for all the purposes of section 195
and Chapter XXVI of the Code of Criminal Procedure, 1973 (2 of 1974).
129D. Powers of 3
[Committee of 4
[Principal Chief Commissioner of Customs or Chief
Commissioner of Customs]] or 5
[Principal Commissioner of Customs or Commissioner of Customs]
Customs] to pass certain orders.—(1) The 3
[Committee of 4
[Principal Chief Commissioner of Customs
or Chief Commissioner of Customs]] may, of its own motion, call for and examine the record of any
proceeding in which a 5
[Principal Commissioner of Customs or Commissioner of Customs] as an
adjudicating authority has passed any decision or order under this Act for the purpose of satisfying itself
as to the legality or propriety of any such decision or order and may, by order, direct
such 6
[Commissioner] 7
[or any other Commissioner] to apply to the Appellate Tribunal for the
determination of such points arising out of the decision or order as may be specified by the 3
[Committee
of 4
[Principal Chief Commissioners of Customs or Chief Commissioners of Customs]] in its order:
1. Subs. by Act 17 of 2013, s. 77, for ―ten lakh rupees‖ (w.e.f. 10-5-2013).
2. Subs. by Act 12 of 1990, s. 62, for sub-section (5) (w.e.f. 31-5-1990).
3. Subs. by Act 18 of 2005, s. 71, for ―Board‖ (w.e.f. 13-5-2005).
4. Subs. by 25 of 2014, s. 78, for ―Chief Commissioner of Customs‖ (w.e.f. 6-8-2014).
5. Subs. by s. 78, ibid., for ―Commissioner of Customs‖ (w.e.f. 6-8-2014).
6. Subs. by Act 22 of 1995, s. 50, for ―Collector‖ (w.e.f. 26-5-1995).
7. Ins. by Act 14 of 2001, s. 111 (w.e.f. 11-5-2001).
94
1
[Provided that where the Committee of 2
[Principal Chief Commissioners of Customs or Chief
Commissioner of Customs] differs in its opinion as to the legality or propriety of the decision or order of
the 3
[Principal Commissioner of Customs or Commissioner of Customs], it shall state the point or points
on which it differs and make a reference to the Board which, after considering the facts of the decision or
order passed by the 3
[Principal Commissioner of Customs or Commissioner of Customs], if is of the
opinion that the decision or order passed by the 3
[Principal Commissioner of Customs or Commissioner
of Customs] is not legal or proper, may, by order, direct such Commissioner or any other Commissioner
to apply to the Appellate Tribunal for the determination of such points arising out of the decision or order,
as may be specified in its order.]
(2) The 3
[Principal Commissioner of Customs or Commissioner of Customs] may, of his own motion,
call for and examine the record of any proceeding in which an adjudicating authority subordinate to him
has passed any decision or order under this Act for the purpose of satisfying himself as to the legality or
propriety of any such decision or order and may, by order, direct 4
[such authority or any officer of
Customs subordinate to him] to apply to the 5
[Commissioner (Appeals)] for the determination of such
points arising out of the decision or order as may be specified by the 3
[Principal Commissioner of
Customs or Commissioner of Customs] in his order.
6
[(3) Every order under sub-section (1) or sub-section (2), as the case may be, shall be made within a
period of three months from the date of communication of the decision or order of the adjudicating
authority.]
7
[Provided that the Board may, on sufficient cause being shown, extend the said period by another
thirty days.]
(4) Where in pursuance of an order under sub-section (1) or sub-section (2), the adjudicating authority
or any officer of customs authorised in this behalf by the 3
[Principal Commissioner of Customs or
Commissioner of Customs], makes an application to the Appellate Tribunal or the 5
[Commissioner
(Appeals)] within a period of 8
[one month] from the date of communication of the order under
sub-section (1) or sub-section (2) to the adjudicating authority, such application shall be heard by the
Appellate Tribunal or the 5
[Commissioner (Appeals)], as the case may be, as if such application were an
appeal made against the decision or order of the adjudicating authority and the provisions of this Act
regarding appeals, including the provisions of sub-section (4) of section 129A shall, so far as may be,
apply to such application.
9
[(5) The provisions of this section shall not apply to any decision or order in which the determination
determination of any question having a relation to the rate of duty or to the value of goods for the
purposes of assessment of any duty is in issue or is one of the points in issue.
Explanation.—For the purposes of this sub-section, the determination of a rate or duty in relation to
any goods or valuation of any goods for the purposes of assessment of duty includes the determination of
a question—
(a) relating to the rate of duty for the time being in force, whether under the Customs Tariff Act,
1975 (51 of 1975) or under any other Central Act providing for the levy and collection of any duty of
customs in relation to any goods on or after the 28th day of February, 1986; or
(b) relating to the value of goods for the purposes of assessment of any duty in cases where the
assessment is made on or after the 28th day of February, 1986; or
1. Ins. by Act 18 of 2008, s. 72 (w.e.f. 10-5-2008).
2. Subs. by Act 25 of 2014, s. 78, for ―Chief Commissioner of Customs‖ (w.e.f. 6-8-2014).
3. Subs. by s. 78, ibid., for ―Commissioner of Customs‖ (w.e.f. 6-8-2014).
4. Subs. by Act 29 of 2006, s. 29, for ―such authority‖ (w.e.f. 13-7-2006).
5. Subs. by Act 22 of 1995, s. 50, for ―Collector (Appeals)‖ (w.e.f. 26-5-1995).
6. Subs. by Act 18 of 2008, s. 72, for sub-section (3) (w.e.f. 10-5-2008).
7. Ins. by Act 25 of 2014, s. 88 (w.e.f. 6-8-2014).
8. Subs. by Act 22 of 2007, s. 111, for ―three month‖ (w.e.f. 11-5-2007).
9. Ins. by Act 29 of 1988, s. 4 (w.e.f. 18-5-1988).
95
(c) whether any goods fall under a particular heading or sub-heading of the First Schedule or the
Second Schedule to the Customs Tariff Act, 1975 (51 of 1975), or that any goods are or not covered
by a particular notification or order issued by the Central Government granting total or partial
exemption from duty; or
(d) whether the value of any goods for the purposes of assessment of duty shall be enhanced or
reduced by the addition or reduction of the amounts in respect of such matters as are specifically
provided in this Act.]
1
[129DA. Powers of revision of Board or Collector of Customs in certain cases.—(1) The Board
may, of its own motion or on the application of any aggrieved person or otherwise, call for and examine
the record of any proceeding in which a Collector of Customs has passed any decision or order [not being
a decision or order passed under sub-section (2) of this section] of the nature referred to in sub-section (5)
of section 129D for the purpose of satisfying itself as to the correctness, legality or propriety of such
decision or order and may pass such order thereon as it thinks fit.
(2) The Collector of Customs may, of his own motion or on the application of any aggrieved person
or otherwise, call for and examine the record of any proceeding in which an adjudicating authority
subordinate to him has passed any decision or order of the nature referred to in sub-section (5) of section
129D for the purpose of satisfying himself as to the correctness, legality or propriety of such decision or
order and may pass such order thereon as he thinks fit.
(3) (a) No decision or order under this section shall be made so as to prejudicially affect any person
unless such person is given a reasonable opportunity of making representation and if, he so desires, of
being heard in his defence.
(b) Where the Board or, as the case may be, the Collector of Customs is of the opinion that any duty
has not been levied or has been short-levied or short-paid or erroneously refunded, no order requiring the
affected person to pay any duty not levied or paid, short-levied or short-paid or erroneously refunded shall
be passed under this section unless such person is given notice within the time limit specified in section
28 to show cause against the proposed order.
(4) No proceeding shall be initiated under sub-section (1) or sub-section (2) in respect of any decision
or order after the expiry of a period of six months from the date of communication of such decision or
order:
Provided that in respect of any decision or order passed before the commencement of the Customs
and Central Excises Laws (Amendment) Act, 1988 (29 of 1988), the provisions of this sub-section shall
have effect as if for the words ―six months‖, the words ―one year‖ were substituted.
(5) Any person aggrieved by any decision or order passed under sub-section (1) or sub-section (2)
may appeal to the Customs and Excise Revenues Appellate Tribunal established under section 3 of the
Customs and Excise Revenues Appellate Tribunal Act, 1986 (62 of 1986), against such decision or
order.]
2
[129DD. Revision by Central Government.—(1) The Central Government may, on the application
of any person aggrieved by any order passed under section 128A, where the order is of the nature referred
to in the first proviso to sub-section (1) of section 129A, annul or modify such order.
3
[Provided that the Central Government may in its discretion, refuse to admit an application in respect
respect of an order where the amount of duty or fine or penalty, determined by such order does not exceed
five thousand rupees.]
Explanation.—For the purposes of this sub-section, ―order passed under section 128A‖ includes an
order passed under that section before the commencement of section 40 of the Finance Act, 1984
(21 of 1984), against which an appeal has not been preferred before such commencement and could have
been, if the said section had not come into force, preferred after such commencement, to the Appellate
Tribunal.
1. Ins. by Act 29 of 1988, s. 5 (w.e.f. 18-5-1988).
2. Ins. by Act 21 of 1984, s. 43 (w.e.f. 11-5-1984).
3. The proviso ins. by Act 27 of 1999, s. 110 (w.e.f. 11-5-1999).
96
1
[(1A) The 2
[Principal Commissioner of Customs or Commissioner of Customs] may, if he is of the
opinion that an order passed by the Commissioner (Appeals) under section 128A is not legal or proper,
direct the proper officer to make an application on his behalf to the Central Government for revision of
such order.]
(2) An application under sub-section (1) shall be made within three months from the date of the
communication to the applicant of the order against which the application is being made:
Provided that the Central Government may, if it is satisfied that the applicant was prevented by
sufficient cause from presenting the application within the aforesaid period of three months, allow it to be
presented within a further period of three months.
3
[(3) An application under sub-section (1) shall be in such form and shall be verified in such manner
as may be specified by rules made in this behalf and shall be accompanied by a fee of,—
(a) two hundred rupees, where the amount of duty and interest demanded, fine or penalty levied
by an officer of customs in the case to which the application relates is one lakh rupees or less;
(b) one thousand rupees, where the amount of duty and interest demanded, fine or penalty levied
by an officer of customs in the case to which the application relates is more than one lakh rupees:
Provided that no such fee shall be payable in the case of an application referred to in
sub-section (1A).]
(4) The Central Government may, of its own motion, annul or modify any order referred to in
sub-section (1).
(5) No order enhancing any penalty or fine in lieu of confiscation or confiscating goods of greater
value shall be passed under this section,—
(a) in any case in which an order passed under section 128A has enhanced any penalty or fine in
lieu of confiscation or has confiscated goods of greater value, and
(b) in any other case, unless the person affected by the proposed order has been given notice to
show cause against it within one year from the date of the order sought to be annulled or modified.
(6) Where the Central Government is of opinion that any duty of customs has not been levied or has
been short-levied, no order levying or enhancing the duty shall be made under this section unless the
person affected by the proposed order is given notice to show cause against it within the time limit
specified in section 28.]
4
[129E. Deposit of certain percentage of duty demanded or penalty imposed before filing
appeal.—The Tribunal or the Commissioner (Appeals), as the case may be, shall not entertain any
appeal,—
(i) under sub-section (1) of section 128, unless the appellant has deposited seven and a half per
cent. 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 customs lower in rank than
the 2
[Principal Commissioner of Customs or Commissioner of Customs];
(ii) against the decision or order referred to in clause (a) of sub-section (1) of section 129A,
unless the appellant has deposited seven and a half per cent. 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 the decision
or order appealed against;
(iii) against the decision or order referred to in clause (b) of sub-section (1) of section 129A,
unless the appellant has deposited ten per cent. 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 the decision or order appealed
against:
1. Ins. by Act 27 of 1999, s. 110 (w.e.f. 11-5-1999).
2. Subs. by Act 25 of 2014, s. 78, for ―Commissioner of Customs‖ (w.e.f. 6-8-2014).
3. Subs. by Act 27 of 1999, s. 110, for sub-section (3) (w.e.f. 11-5-1999).
4. Subs. by Act 25 of 2014, s. 89, for section 129E (w.e.f. 6-8-2014).
97
Provided that the amount required to be deposited under this section shall not exceed rupees ten
rores:
Provided further that the provisions of this section shall not apply to the stay applications and appeals
pending before any appellate authority prior to the commencement of the Finance (No. 2) Act, 2014
(25 of 2014).]
1
[129EE. Interest on delayed refund of amount deposited under section 129E.—Where an
amount deposited by the appellant under section 129E is required to be refunded consequent upon the
order of the appellate authority, there shall be paid to the appellant interest at such rate, not below five per
cent. and not exceeding thirty-six per cent. per annum as is for the time being fixed by the Central
Government, by notification in the Official Gazette, on such amount from the date of payment of the
amount till, the date of refund of such amount:
Provided that the amount deposited under section 129E, prior to the commencement of the Finance
(No. 2) Act, 2014 (25 of 2014), shall continue to be governed by the provisions of section 129EE as it
stood before the commencement of the said Act.]
2
[130. Appeal to High Court.—(1) An appeal shall lie to the High Court from every order passed in
appeal by the Appellate Tribunal on or after the 1st day of July, 2003 (not being an order relating, among
other things, to the determination of any question having a relation to the rate of duty of customs or to the
value of goods for the purposes of assessment), if the High Court is satisfied that the case involves a
substantial question of law.
(2) The 3
[Principal Commissioner of Customs or Commissioner of Customs] or the other party
aggrieved by any order passed by the Appellate Tribunal may file an appeal to the High Court and such
appeal under this sub-section shall be—
(a) filed within one hundred and eighty days from the date on which the order appealed against is
received by the 3
[Principal Commissioner of Customs or Commissioner of Customs] or the other
party;
(b) accompanied by a fee of two hundred rupees where such appeal is filed by the other party;
(c) in the form of a memorandum of appeal precisely stating therein the substantial question of
law involved.
4
[(2A) The High Court may admit an appeal after the expiry of the period of one hundred and eighty
days referred to in clause (a) of sub-section (2), if it is satisfied that there was sufficient cause for not
filing the same within that period.]
(3) Where the High Court is satisfied that a substantial question of law is involved in any case, it shall
formulate that question.
(4) The appeal shall be heard only on the question so formulated, and the respondents shall, at the
hearing of the appeal, be allowed to argue that the case does not involve such question:
Provided that nothing in this sub-section shall be deemed to take away or abridge the power of the
Court to hear, for reasons to be recorded, the appeal on any other substantial question of law not
formulated by it, if it is satisfied that the case involves such question.
(5) The High Court shall decide the question of law so formulated and deliver such judgment thereon
containing the grounds on which such decision is founded and may award such cost as it deems fit.
(6) The High Court may determine any issue which—
(a) has not been determined by the Appellate Tribunal; or
(b) has been wrongly determined by the Appellate Tribunal, by reason of a decision on such
question of law as is referred to in sub-section (1).
1. Subs. by Act 25 of 2014, s. 90, for section 129EE (w.e.f. 6-8-2014).
2. Subs. by Act 32 of 2003, s. 120, for section 130 (w.e.f. 14-5-2003).
3. Subs. by Act 25 of 2014, s. 78, for ―Commissioner of Customs‖ (w.e.f. 6-8-2014).
4. Ins. by Act 33 of 2009, s. 87 (w.e.f. 1-7-2003).
98
(7) When an appeal has been filed before the High Court, it shall be heard by a bench of not less than
two Judges of the High Court, and shall be decided in accordance with the opinion of such Judges or of
the majority, if any, of such Judges.
(8) Where there is no such majority, the Judges shall state the point of law upon which they differ and
the case shall, then, be heard upon that point only by one or more of the other Judges of the High Court
and such point shall be decided according to the opinion of the majority of the Judges who have heard the
case including those who first heard it.
(9) Save as otherwise provided in this Act, the provisions of the Code of Civil Procedure, 1908
(5 of 1908) relating to appeals to the High Court shall, as far as may be, apply in the case of appeals under
this section.]
1
[130A. Application to High Court.—(1) The 2
[Principal Commissioner of Customs or
Commissioner of Customs] or the other party may, within one hundred and eighty days of the date upon
which he is served with notice of an order under section 129B passed 3
[before the 1st day of July, 2003]
(not being an order relating, among other things, to 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), by application in the
prescribed form, accompanied, where the application is made by the other party, by a fee of two hundred
rupees, apply to the High Court to direct the Appellate Tribunal to refer to the High Court any question of
law arising from such order of the Tribunal.
(2) The 2
[Principal Commissioner of Customs or Commissioner of Customs] or the other party
applying to the High Court under sub-section (1) shall clearly state the question of law which he seeks to
be referred to the High Court and shall also specify the paragraph in the order of the Appellate Tribunal
relevant to the question sought to be referred.
(3) On receipt of notice that an application has been made under sub-section (1), the person against
whom such application has been made, may, notwithstanding that he may not have filed such application,
file, within forty-five days of the receipt of the notice, a memorandum of cross-objections verified in the
prescribed manner against any part of the order in relation to which an application for reference has been
made and such memorandum shall be disposed of by the High Court as if it were an application presented
within the time specified in sub-section (1).
4
[(3A) The High Court may admit an application or permit the filing of a memorandum of crossobjections after the expiry of the relevant period referred to in sub-section (1) or sub-section (3), if it is
satisfied that there was sufficient cause for not filing the same within that period.]
(4) If, on an application made under sub-section (1), the High Court directs the Appellate Tribunal to
refer the question of law raised in the application, the Appellate Tribunal shall, within one hundred and
twenty days of the receipt of such direction, draw up a statement of the case and refer it to the High
Court.]
5
130B. Power of High Court or Supreme Court to require statement to be amended.—If the
High Court or the Supreme Court is not satisfied that the statements in a case referred to it are sufficient
to enable it to determine the questions raised thereby, the Court may refer the case back to the Appellate
Tribunal for the purpose of making such additions thereto or alterations therein as it may direct in that
behalf.
1. Subs. by Act 27 of 1999, s. 112, for section 130A (w.e.f. 11-5-1999).
2. Subs. by Act 25 of 2014, s. 78, for ―Commissioner of Customs‖ (w.e.f. 6-8-2014).
3. Subs. by Act 32 of 2003, s. 121, for ―on or after the 1st day of July, 1999‖ (w.e.f. 14-5-2003).
4. Ins. by Act 33 of 2009, s. 88 (w.e.f. 1-7-1999).
5. Section 130B to be omitted by Act 49 of 2005, s. 30 (28-12-2005). This amendment has been struck down by the Supreme
Court’s order dated 25th September, 2014 in the Madras Bar Association Vs Union of India.
99
1
130C. Case before High Court to be heard by not less than two judges.—(1) When any case has
been referred to the High Court 2
[under section 130 or section 130A] it shall be heard by a Bench of not
less than two judges of the High Court and shall be decided in accordance with the opinion of such judges
or of the majority, if any, of such judges.
(2) Where there is no such majority, the judges shall state the point of law upon which they differ and
the case shall then be heard upon that point only by one or more of the other judges of the High Court,
and such point shall be decided according to the opinion of the majority of the judges who have heard the
case including those who first heard it.
3
130D. Decision of High Court or Supreme Court on the case stated.—(1) The High Court or the
Supreme Court hearing any such case shall decide the questions of law raised therein, and shall deliver its
judgment thereon containing the grounds on which such decision is founded and a copy of the judgment
shall be sent under the seal of the Court and the signature of the Registrar to the Appellate Tribunal which
shall pass such orders as are necessary to dispose of the case in conformity with such judgment.
4
[(1A) Where the High Court delivers a judgment in an appeal filed before it under section 130, effect
shall be given to the order passed on the appeal by the proper officer on the basis of a certified copy of the
judgment.]
(2) The costs of any 5
[reference to the High Court or an appeal to the High Court or the Supreme
Court as the case may be] which shall not include the fee for making the reference shall be in the
discretion of the Court.
130E. Appeal to Supreme Court.—An appeal shall lie to the Supreme Court from—
6
[(a) any judgment of the High Court delivered—
(i) in an appeal made under section 130; or
(ii) on a reference made under section 130 by the Appellate Tribunal before the 1st day of
July, 2003;
(iii) on a reference made under section 130A,
in any case which, on its own motion or on an oral application made by or on behalf of the party
aggrieved, immediately after passing of the judgment, the High Court certifies to be a fit one for appeal to
the Supreme Court; or]
(b) any order passed 7
[before the establishment of the National Tax Tribunal] by the Appellate
Tribunal relating, among other things, to 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.
130F. Hearing before Supreme Court.—(1) The provisions of the Code of Civil Procedure, 1908
(5 of 1908), relating to appeals to the Supreme Court shall, so far as may be, apply in the case of appeals
under section 130E as they apply in the case of appeals from decrees of a High Court:
Provided that nothing in this sub-section shall be deemed to affect the provisions of sub-section (1) of
section 130D or section 131.
(2) The costs of the appeal shall be in the discretion of the Supreme Court.
1. Section 130C to be omitted by Act 49 of 2005, s. 30 and the Schedule (28-12-2005). This amendment has been struck down by
the Supreme Court’s order dated 25th September, 2014 in the Madras Bar Association Vs Union of India.
2. Subs. by Act 27 of 1999, s. 113, for ―under section 130‖ (w.e.f. 11-5-1999).
3. Section 130D to be omitted by Act 49 of 2005, s. 30 and the Schedule (28-12-2005). This amendment has been struck down by
the Supreme Court’s order dated 25th September, 2014 the Madras Bar in Association Vs Union of India.
4. Ins. by Act 32 of 2003, s. 122 (w.e.f. 1-7-2003).
5. Subs. by s. 122, ibid., for ―reference to the High Court or the Supreme Court‖ (w.e.f. 14-5-2003).
6. Subs. by s. 123, ibid., for clause (a) (w.e.f. 14-5-2003).
7. Ins. by Act 49 of 2005, s. 30 and the Schedule (w.e.f. 28-12-2005). This amendment has been struck down by the Supreme
Court’s order dated 25th September, 2014 in the Madras Bar Association Vs Union of India.
100
(3) Where the judgment of the High Court is varied or reversed in the appeal, effect shall be given to
the order of the Supreme Court in the manner provided in section 130D in the case of a judgment of the
High Court.
131. Sums due to be paid notwithstanding reference, etc.—Notwithstanding that a reference has
been made to the High Court or the Supreme Court or an appeal has been preferred to the Supreme
Court, 1
[under this Act before the commencement of the National Tax Tribunal Act, 2005] sums due to
the Government as a result of an order passed under sub-section (1) of section 129B shall be payable in
accordance with the order so passed.
131A. Exclusion of time taken for copy.—In computing the period of limitation specified for an
appeal or application under this Chapter, the day on which the order complained of was served, and if the
party preferring the appeal or making the application was not furnished with a copy of the order when the
notice of the order was served upon him, the time requisite for obtaining a copy of such order shall be
excluded.
131B. Transfer of certain pending proceedings and transitional provisions.—(1) Every appeal
which is pending immediately before the appointed day before the Board under section 128, as it stood
immediately before that day, and any matter arising out of or connected with such appeal and which is so
pending shall stand transferred on that day to the Appellate Tribunal and the Appellate Tribunal may
proceed with such appeal or matter from the stage at which it was on that day:
Provided that the appellant may demand that before proceeding further with that appeal or matter, he
may be re-heard.
(2) Every proceeding which is pending immediately before the appointed day before the Central
Government under section 131, as it stood immediately before that day, and any matter arising out of or
connected with such proceeding and which is so pending shall stand transferred on that day to the
Appellate Tribunal and the Appellate Tribunal may proceed with such proceeding or matter from the
stage at which it was on that day as if such proceeding or matter were an appeal filed before it:
Provided that if any such proceeding or matter relates to an order where—
(a) 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
(b) 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
(c) the amount of fine or penalty determined by such order,
does not exceed ten thousand rupees, such proceeding or matter shall continue to be dealt with by the
Central Government as if the said section 131 had not been substituted:
Provided further that the applicant or the other party may make a demand to the Appellate Tribunal
that before proceeding further with that proceeding or matter, he may be re-heard.
(3) Every proceeding which is pending immediately before the appointed day before the Board or
the 2
[Principal Commissioner of Customs or Commissioner of Customs] under section 130, as it stood
immediately before that day, and any matter arising out of or connected with such proceeding and which
is so pending shall continue to be dealt with by the Board or the 2
[Principal Commissioner of Customs or
Commissioner of Customs], as the case may be, as if the said section had not been substituted.
(4) Any person who immediately before the appointed day was authorised to appear in any appeal or
proceeding transferred under sub-section (1) or sub-section (2) shall, notwithstanding anything contained
in section 146A, have the right to appear before the Appellate Tribunal in relation to such appeal or
proceeding.
1. Ins. by Act 49 of 2005, s. 30 and the Schedule (w.e.f. 28-12-2005). This amendment has been struck down by the Supreme
Court’s order dated 25th September, 2014 in the Madras Bar Association Vs Union of India.
2. Subs. by Act 25 of 2014, s. 78, for ―Commissioner of Customs‖ (w.e.f. 6-8-2014).
101
1
[131BA. Appeal not to be filed in certain cases.—(1) The Board may, from time to time, issue
orders or instructions or directions fixing such monetary limits, as it may deem fit, for the purposes of
regulating the filing of appeal, application, revision or reference by the 2
[Principal Commissioner of
Customs or Commissioner of Customs] under the provisions of this Chapter.
(2) Where, in pursuance of the orders or instructions or directions, issued under sub-section (1),
the 2
[Principal Commissioner of Customs or Commissioner of Customs] has not filed an appeal,
application, revision or reference against any decision or order passed under the provisions of this Act, it
shall not preclude such 2
[Principal Commissioner of Customs or Commissioner of Customs] from filing
any appeal, application, revision or reference in any other case involving the same or similar issues or
questions of law.
(3) Notwithstanding the fact that no appeal, application, revision or reference has been filed by
the 2
[Principal Commissioner of Customs or Commissioner of Customs] pursuant to the orders or
instructions or directions issued under sub- section (1), no person, being a party in appeal, application,
revision or reference shall contend that the 2
[Principal Commissioner of Customs or Commissioner of
Customs] has acquiesced in the decision on the disputed issue by not filing appeal, application, revision
or reference.
(4)
3
[The Commissioner (Appeals) or the Appellate Tribunal or the court] hearing an appeal,
application, revision or reference shall have regard to the circumstances under which the appeal,
application, revision or reference was not filed by the 2
[Principal Commissioner of Customs or
Commissioner of Customs] in pursuance of orders or instructions or directions issued under
sub-section (1).
(5) Every order or instruction or direction issued by the Board on or after the 20th day of October,
2010, but before the date on which the Finance Bill, 2011 receives the assent of the President, fixing
monetary limits for filing appeal, application, revision or reference shall be deemed to have been issued
under sub-section (1), and the provisions of sub-sections (2), (3) and (4) shall apply accordingly.]
131C. Definitions.—In this Chapter—
(a) ―appointed day‖ means the date of coming into force of the amendments to this Act specified
in Part I of the Fifth Schedule to the Finance (No. 2) Act, 1980 (44 of 1980);
4
[(b) High Court” means,—
(i) in relation to any State, the High Court for that State;
(ii) in relation to a Union territory to which the jurisdiction of the High Court of a State has
been extended by law, that High Court;
(iii) in relation to the Union territories of Dadra and Nagar Haveli and 5
[Daman and Diu], the
High Court at Bombay;
(iv) in relation to any other Union territory, the highest court of civil appeal for that territory
other than the Supreme Court of India;]
(c) ―President‖ means the President of the Appellate Tribunal.