The Tribunal has to hear and dispose of appeals and revision
applications which were being dealt with by the Central Board
of Excise and customs and the Ministry of Finance (Department
of Revenue) under the three enactment, namely
-
The Customs Act, 1962 (referred to for convenience as
the Customs Act)
-
The Central Excises And Salt Act, 1944 (Preferred to for
convenience as the Central Excises Act) and
- The
Gold (Control) Act. 1968 (referred to for convenience
as the Gold(Control) Act) prior to 11.10.1982 and which
were pending on 10.10.1982.
It also disposes of fresh appeals, filed on or after 11.10.1982.
However, appeal against orders of Collectors of Customs (Appeals)
and Collectors of Central Excise (Appeals) in respect of certain
subjects These are
-
baggage,
-
short-landed goods and
- drawback
of duty, under the Customs Act,1962
- storage
and transit losses and
- export
of excisable goods whether in bond without payment of
duty or on payment of duty under-claim for rebate, under
the Central Excises and Salt Act, 1944.
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