Customs, Excise and Service Tax Appellate Tribunal: Difference between revisions
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Revision as of 13:04, 21 March 2011
This article's tone or style may not reflect the encyclopedic tone used on Wikipedia. (March 2011) |
Emblem of India | |||||||||||
Organization | |||||||||||
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Establishment | 1982 | ||||||||||
Country | India | ||||||||||
Appointees | Indian Revenue Service Officers & Serving Justices of High Courts | ||||||||||
Status | Autonomous Body attached to the Department of Revenue, Ministry of Finance | ||||||||||
Headquarters | New Delhi | ||||||||||
Sanctioned Strength | [Executive Officers: 21] | ||||||||||
website | http://www.cestat.gov.in | ||||||||||
Personnel | |||||||||||
Hon.Justice R.M.S Khandeparker |
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) is an autonomous body attached to the Department of Revenue of the Union Ministry of Finance, Government of India. It is independent from executive authority control to ensure zero interference in its proceedings. It was constituted in 1982 and has completed 25 years of existence. Formerly known as the Customs Excise and Gold Control Appellate Tribunal (CEGAT), its name was changed to the current name to incorporate service tax under its wing.
Functions
The CESTAT is held in high regard by all those associated with the levy of Customs, Excise & Service Tax. The work of the tribunal has been distributed among respective benches, deal with matters relating to settling disputes about the rate of duty of customs or excise, settlement of valuation disputes / classification disputes. The Tribunal has jurisdiction in matters relating to Anti Dumping and is authorized to hear appeals against the orders of the designated authority of the Ministry of Commerce and Industries. Benches consist of one Member (Technical) and one Member (Judicial). Members may dispose of cases pertaining to valuation disputes in which, value of the absolute or difference in duty involved or the amount of fine / penalty involved exceeds Rs.50,000/- As far as question of facts is concerned, CESTAT is the ultimate authority and no further appeals are entertained against the finding of facts recorded by the Tribunal. The decision of the Tribunal is considered final, though the order passed is appellable to the Supreme Court of India.
Authorities
The sanctioned strength of the tribunal is 21 (Inclusive of President/Members). They are assisted by various judicial and enforcement staff to discharge their duties.
Executive officers
President : The president is the administrative head of tribunal exercising jurisdiction over whole of India. Sits in the Principal Bench at New Delhi. By regulation, only former Chief Justices of High Courts or Justices of Supreme Courts are appointed to this post.
Vice Presidents : Head the Regional Benches at Mumbai, Chennai, Kolkatta. Senior-most Member (technical) at the regional bench is designated as Vice President for administrative purposes.
Member (Technical) : Are Indian Revenue Service Officers, in the rank of Special Secretary to the Government of India. Applicants to this post are required to have at least 5 years of field experience as Commissioners of Customs & Excise. The selection process is rigorous and appointments are made only after a written exam and an exhaustive interview by the Cabinet Appointment Committee (comprising the Union Cabinet Secretary, Finance Secretary & President-CESTAT) in addition to clearance from the Central Vigilance Commission & approval from the Prime Minister's Office. Such stringent entry barriers exist to ensure that only the brightest and those with upmost integrity make it to this post. All Members are guaranteed stable tenures, hence face zero interference in their proceedings.
Member (Judicial): Are drawn from the Bar Council of India, with at least 15 years of practice in the relevant field. Recruited through the same channel as above.
Judicial / Enforcement officers:
Departmental Representatives, Joint Commissioners / Additional Commissioners (Represent the Customs & Excise department in the bench against the appellants.)
Support Staff: Registrar
Dy.Registrar / Asst.Registrar / Superintendents /
Inspectors / Technical Officers.
Jurisdiction of officers
Bench Location | Name of Officers | Jurisdiction | |
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1 | Principal Bench, New Delhi | Hon’ble Justice R.M.S. Khandeparkar
Hon’ble Shri Rakesh Kumar Hon’ble Shri M. Veeraiyan |
Jammu & Kashmir, Himachal Pradesh, Punjab, Harayana, Delhi, Uttar Pradesh, Uttarakhand, Rajasthan, Madhya Pradesh, Chattisgarh. |
2 | Regional Bench, Mumbai & Ahmadabad | Hon’ble Shri P.G. Chacko
Hon'ble Shri Ashok Jindal Hon'ble Shri. B.S. V. Murthy Hon'ble Ms. Archana Wadhwa |
Gujarat, Maharashtra, Goa, Daman&Diu |
3 | Regional Bench, Kolkata | Hon’ble Shri S.S. Kang | All North Eastern States, West Bengal, Bihar, Jharkhand, Orissa. |
4 | Regional Bench, Chennai & Bangalore | Hon’ble Sri M.V.Ravindran
Hon’ble Sri P. Karthikeyan Hon'ble Ms. Jyoti Balasundaram Hon'ble Dr. Chittaranjan Satapathy |
Karnataka, Kerala, Lakshwadeep, Andhra Pradesh, Tamil Nadu, Pondicherry. |
External links
- [http://www.cestat.gov.in Official website of the Customs, Excise and Service Tax Appellate Tribunal
] ]