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.