New Forms for filing appeal under the Customs, Excise and Service tax laws to be effective from June 1, 2013

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As informed vide our earlier newsletter in the month of April 2013 that the Central Government has amended the Customs (Appeals) Rules, 1982 [“the Customs (Appeals) Rules”]. These rules may be called the Customs (Appeals) (Amendment) Rules, 2013 [“the Customs Amendment Rules”] which will come into force from June 1, 2013.  Similarly amendments have been brought under the Central Excise (Appeals) Rules, 2001 [“the Excise (Appeals) Rules”] and the Service Tax Rules, 1994 [“the STR”].

Also the following new forms have been prescribed as under:

Under Customs vide Notification No. 37/2013-Customs (N.T.) dated April 10, 2013. Form No. Particular
C.A.-3 Form of  Appeal to Appellate Tribunal u/s 129A(1) of the Customs Act, 1962 (“the Customs Act”)

 

C.A.-4 Form of Memorandum of Cross Objections to the Appellate Tribunal u/s 129A(4) of the Customs Act
C.A.-5 Form of Appeal or Application to Appellate Tribunal u/s 129A(2) of the Customs Act or u/s 129D (4) thereof

 

Customs Notification can be viewed at – http://www.a2ztaxcorp.com/wp-content/uploads/2013/04/cnt13_037.pdf
Under Excise Act Vide Notification No. 6/2013 – Central Excise (N.T.) dated April 10, 2013 Form E.A.-3 Form of Appeal to Appellate Tribunal under sub-section (1) of section 35B of the Central Excise Act, 1944 (“the Excise Act”)
E.A.-4 Form of Memorandum of Cross-Objections to the Appellate Tribunal under  sub-section (4) of section 35B of the Excise Act
E.A.-5 Form of Appeal or Application to Appellate Tribunal under sub- section (2) of section 35B or under sub-section (1) of section 35E of the Excise Act
Excise Notification can be viewed at – http://www.a2ztaxcorp.com/wp-content/uploads/2013/04/exnt13_06.pdf

 

Under Service Tax

Vide Notification No. 5/2013 dated April 10, 2013

S.T.-5 Form of Appeal to Appellate Tribunal under sub-section (1) of section 86 of the Finance Act, 1994
S.T.-6 Form of Memorandum of Cross-Objections to the Appellate Tribunal under sub-section (4) of section 86 of Finance Act, 1994
S.T.-7 Form of Appeal to Appellate Tribunal under sub-section (2) of section 86 or sub-section (2A) of section 86 of the Finance Act, 1994
Service tax notification can be viewed at – http://www.a2ztaxcorp.com/wp-content/uploads/2013/04/stnot13_005.pdf

The Central Board of Excise and Customs (“the CBEC”) vide Circular No. 969/03/2013-CX dated April 11, 2013 (“the Circular”) has clarified that new forms will be used from June 1, 2013. However, the old forms may continue to be used for a period of three months from the date of coming into effect of the new forms, i.e. till August 31, 2013. From September 01, 2013 onwards, no appeal shall be filed in the old forms.

The Circular can be viewed at –

Now the new forms are more detailed and comprise of the following new information:

  1. Detail of IEC No./ PAN or UID/ Customs port/Location code/ Phone No/ Fax No.
  2. If the order appealed against relates to more than one Commissionerate, mention the names of all the Commissionerates, so far as it relates to the appellant.
  3. Description and classification of goods.
  4. (i) Amount of customs duty, if any, demanded for the period of dispute .

(ii) Amount of interest involved up to the date of the order appealed against.

(iii) Amount of refund, if any, rejected or disallowed for the period of dispute

(iv) Amount of fine imposed.

(v) Amount of penalty imposed.

(vi) Market value of seized goods.

5   (i) Amount of duty or fine or penalty or interest deposited. If so, mention the amount deposited under each head in the box below. (A copy  of the challan under which the deposit is made shall be furnished)…..

(ii) If not, whether any application for dispensing with such deposit has been made?

  1. Does the order appealed against also involve any central excise duty demand, and related fine or penalty, so far as the appellant is concerned?
  2. Does the order appealed against also involve any service tax demand, and related penalty, so far as the appellant is concerned?
  3. Subject matter of dispute in order of priority (please choose two items from the list below, under the head ‘IMPORT’ or ‘EXPORT’ or ‘GENERAL’ , depending upon the nature of the case ) …..
  4. Central Excise Assessee Code, if registered with Central Excise.
  5. Service Tax Assessee Code, if registered with Service Tax.
  6. A 21 string alphanumeric number along with the date of the Order against which appeal is being filed.  All the 140 existing Commissionerates have been assigned pre-figured series and serial numbers have to be filled in for the orders passed by the Commissioner or Commissioner (Appeal) or Commissioner (Adjudication), as the case may be.  Some examples of the alpha-numeric series are as below-

“AHM-CUSTM-000-COM-034-12-13 DT 02-09-2012. This would mean Order-in-Original No.34 for the year 12-13 passed by Commissioner of Customs, Ahmadabad.”

In case of Commissioner (Appeals), the alpha numeric number would consist of APP in place of COM. For example-

“AHM-CUSTM-000-APP-034-12-13 DT 02-09-2012. This would mean Order-in-Appeal No.34 for the year 12-13 passed by Commissioner of Customs (Appeals), Ahmadabad.”

To illustrate, first three letters denote the city where the Commissionerate office of the Adjudicating authority is located.

The next 5 alpha string denotes the nature of the Commissionerate i.e. ‘CUSTM’ for exclusive Customs Commissionerate, ‘EXCUS’ for combined Commissionerates of Excise, Service Tax & Customs, ‘SVTAX’ for exclusive Service Tax Commissionerates and ‘LTUNT’ for LTU Commissionerates. This part of the code is for the Commissionerate, and NOT for the subject matter of the impugned order. Thus, even if the impugned order passed by (or relating to), say, a Central Excise Commissionerate relates to Customs or Service Tax matters, the second part of the code would still read as EXCUS. This is necessary for achieving the desired purpose of Commissionerate-wise indexing of appeals.

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