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Custom Act , 1969
Appellate Tribunal
 
Section : 194A
 
Comments :

With the insertion of the proposed amendment the qualification of a technical member of the Appellate Tribunal is being specified to be an officer of Customs and Excise Group equivalent in rank to that of a Member of the Board or Chief Collector of Customs or Director General or a senior Collector with five years experience in that   position or any other officer of Customs and Excise Group with any other designation equivalent to that of the aforesaid designations.”;

 
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1
Preamble & Definitions
2
Goods dutibale
3
Levy of Fee and Service Charges
4
Minimal Duties Not To Be Demanded
5
Power to Defer Collection of Customs-Duty
6
Temporary Export of Imported Plant and Machinery
7
Power to Determine Value of Goods
8
Value Determined Not To Be Challenged
9
Provisional Determination of Liability
10
Power of Adjudication
11
Cognizance of Offences by Special Judges
12
Appeal to Special Appellate Court
13
Procedure in Appeal
14
Appellate Tribunal
15
Appeals to the Appellate Tribunal
16
Orders of Appellate Tribunal
17
Procedure of Appellate Tribunal
18
Alternative Dispute Resolution
19
Reference to High Court
20
Recovery of Government Dues
21
Power to Authorize Expenditure
22
Customs-House Agents to be Licensed
23
Maintenance of Record
24
Transition to Federal Board of Revenue
25
Special Surcharge
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