Section 194B: Decision of appeals by the Appellate Tribunal

81[194B. Decision of appeals by the 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. The Appellate Tribunal may record additional evidence and decide the case but shall not remand the case for recording the additional evidence: Provided that the appeal shall be decided within ninety days of filing the appeal: Provided further that where an appeal is not decided within the aforesaid period, the Appellate Tribunal with the consent of both parties and upon reasons to be recorded in writing may extend for a further period of sixty days. (2) At the first hearing of appeal, the Appellate Tribunal shall- (a) bring to the notice of the Appellant; the provisions relating to alternate dispute resolution under section 195C of the Act; and (b) in case the Appellant decline the option of alternate dispute resolution and wish to continue with the appeal, fix date or dates for hearing and decision of the appeal in consultation with both the Appellant and Respondent and in accordance with the rules. (3) The Appellate Tribunal shall decide the appeal on the date or dates fixed, and no adjournment shall be granted except- (a) where there are compelling reasons for adjournment, to be recorded in writing by the Appellate Tribunal; and (b) on mandatory payment of such cost as the Appellate Tribunal may deem fit, which shall not be less than fifty thousand rupees.] (4) The Appellate Tribunal may, at any time within fifteen days from the date of communication of order, with a view to rectifying any clerical, arithmetical errors or error arising therein from accidental slip and omission 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 Collector 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 the party of its intention to do so and has allowed a reasonable opportunity of being heard. (5) The Appellate Tribunal shall send a copy of every order passed by it under this section, disposing of an appeal, to the officer of Customs and in valuation cases also to the Director General Valuation, and the other party to the appeal: Provided that the order of the Appellate Tribunal shall remain pending for thirty days, if the Collector or other party to the appeal, prefers a reference to the High Court within this period. (6) Save as otherwise expressly provided in section 196, an order passed by the Appellate Tribunal in appeal shall be final.]

Effective date: 1969-03-03

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