Orders of 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 or may refer the case back to the authority which passed such decision or order with such directions as the Appellate Tribunal may think fit, for a fresh adjudication or decision, as the case may be, after taking additional evidence, if necessary.

¹[(1A) The Appellate Tribunal may, if sufficient cause is shown, at any stage of hearing of an appeal, grant time to the parties or any of them and adjourn the hearing of the appeal for reasons to be recorded in writing :

Provided that no such adjournment shall be granted more than three times to a party during hearing of the appeal.]

(2) The Appellate Tribunal may, at any time within ²[six months] from the date of the order, with a view to rectifying any mistake 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 ³[Principal Commissioner of Customs or Commissioner 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 him of its intention to do so and has allowed him a reasonable opportunity of being heard.

⁴[(2A) The Appellate Tribunal shall, where it is possible to do so, hear and decide every appeal within a period of three years from the date on which such appeal is filed :]

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(3) The Appellate Tribunal shall send a copy of every order passed under this section to the ⁶[Principal Commissioner of Customs or Commissioner of Customs] and the other party to the appeal.

(4) Save as otherwise provided in section 130 or section 130E, orders passed by the Appellate Tribunal on appeal shall be final.

Provided also that where such appeal is not disposed of within the period specified in the first provisio,the Appellate Tribunal may,on an application made in this Behalf by a party and on being satisfied that the delay in disposing of the appeal is not attributable to such period of stay to such further period ,as it thinks fit,not exceeding one hundred and eighty-five days,and in case the appeal is not so disposed of within the total period of three hundred and sixty-five days from the date of order referred to in the first provisio,the stay order shall,on the expiry of the said period,stand vacated.

Note:

1.  Inserted by Act 23 of 2004, section 70 (w.e.f. 10.09.2014).

2.   Substituted by Act 20 of 2002, section 127(i), for four years (w.e.f. 11.05.2002).

3.   Substituted by Act 25 of 2014, section 72, for Commissioner of Customs (w.e.f. 06.08.2014). Earlier the words Commissioner of Customs were substituted by Act 22 of 1995, section 50, for the words Collector of Customs (w.e.f. 26.05.1995).

4.   Inserted by Act 20 of 2002, section 127(ii) (w.e.f. 11.05.2002).

5.  The first, second and third proviso omitted by Act 25 of 2014, section 87 (w.e.f. 06.08.2014). Earlier the third proviso was inserted by Act 17 of 2013, section 76 (w.e.f. 10.05.2013). The first, second and third provisos, before omission by Act 25 of 2014, stood as under:

Provided that where an order of stay is made in any proceedings relating to an appeal filed under sub-section (1) of section 129A, the Appellate Tribunal shall dispose of the appeal within a period of one hundred and eighty days from the date of such order:

Provided further that if such appeal is not disposed of within the period specified in the first proviso, the stay order shall, on the expiry of that period, stand vacated:

Provided also that where such appeal is not disposed of within the period specified in the first proviso, the Appellate Tribunal may, on an application made in this behalf by a party and on being satisfied that the delay  in disposing of the appeal is not attributable to such party, extend the period of stay to such further period, as it thinks fit, not exceeding one hundred and eighty-five days, and in case the appeal is not so disposed of within the total period of three hundred and sixty-five days from the date of order referred to in the first proviso, the stay order shall, on the expiry of the said period, stand vacated.

6. Substituted by Act 25 of 2014, section 72, for Commissioner of Customs (w.e.f. 06.08.2014). Earlier the words Commissioner of Customs were substituted by Act 22 of 1995, section 50, for the words Collector of Customs (w.e.f. 26.05.1995).