CESTATThe Customs, Excise and Service Tax Appellate Tribunal (CESTAT)
formerly Known as Customs, Excise & Gold(Control) Appellate Tribunal (in short
CEGAT), was constituted on the 11th October 1982
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 enactments, namely
•The Customs Act, 1962 (referred to for convenience as the Customs Act)
•The Central Excises Act 1944
•The Finance Act 1994
The order of the Tribunal in any particular involving inter-alia, a dispute regarding
rate of duty or valuation of goods, is final, subject to an appeal to the Honorable
Supreme Court. In any other matter, the order of the Tribunal is final on any question
of fact: on a question of law in any such matter, the order of the Tribunal is subject
to the decision of the High Court or of Supreme Court, as the case may be, on a
reference made to the High Court or Supreme Court by the Tribunal.
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