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Overview

1.AN OVER VIEW OF REVISION APPLICATION UNIT

  • Under the scheme operative till 10.10.1982, the appeal against the orders of the Commissioners (then called Collectors), of Customs & Central Excise lay with the Central Board of Excise & Customs. As far as the appeals against the orders passed by the authorities below the rank of the Collectors (now called Commissioner), were concerned, the same were to be filed before the appellate Collectors of Customs & Central Excise. Erstwhile Section 131 of the Customs Act, 1962 and Section 36 of the Central Excise & Salt Act, 1944, empowered the Central Government to revise the orders passed by the CBEC and appellate Collectors in exercise of their appellate jurisdiction. At the Government level, while Secretary (Revenue) or Special Secretary disposed of the Revision Application against orders passed by the CBEC, and the Addl. Secretary or Joint Secretary disposed of the applications against the orders passed by the appellate Collectors of Customs & Central Excise and executive collector of Customs and Central Excise. The Finance (No. 2) Act, 1980 sought to introduce a new system by establishing appellate Tribunal. The appellate jurisdiction of CBEC and Revisionary jurisdiction of the Central Government were abolished w.e.f. 11.10.1982, except a few residual transitional provisions and the Customs, Excise and Gold Appellate Tribunal (now CESTAT ) was set up w.e.f. 11.10.1982. The Finance Act, 1984, revived the Revisionary powers of the Central Government in specified type of cases. On the Customs side, Section 129 DD read with proviso to Section 129(A) of the Act, empowered Central Government to revise the appellate orders passed by the Commissioner of Customs (Appeals). On Central Excise side, Section 35EE read with first proviso to sub-section (ii) of Section 35B of the Central Excise Act, 1944 gave review and revisionary powers to Central Government to revise the orders passed by the Commissioner of Central Excise (Appeals).
  • The Revision Application Unit of the Department of Revenue, Ministry of Finance, Government of India is dealing mainly with Revision Applications filed before Central Government in specified Customs and Central Excise matters under section 35 EE of Central Excise Act 1944 and section 129 DD of Customs Act 1962. The revision applications filed either by parties or department against the orders of Commissioners of Customs, Central Excise and Service Tax (Appeals) are considered and decided by Joint Secretary (RA) after following the due process of law. The name and contact number of officers posted in RA Unit is as follows :
S.No. Name Designation Telephone No.
1. Shri D.P. Singh Joint Secretary(RA) 26177599
2. Shri R.C. Sharma OSD(RA) 26177336(Telefax)
3. Shri P.K. Rameshwaram OSD(RA) 26162146
4. Shri B.P. Sharma OSD(RA) 26177345
5. Ms. Kiran Lakra SO(RA) 26177346(Telefax)

2. JURISDICTION OF REVISION APPLICATION UNIT:-

Customs jurisdiction - Section 129 DD read with proviso to Section 129 A (1) of Customs Act, 1962 empowered the Central Government to revise or review the appellate orders passed by Commissioner of Customs (Appeals) if such order related to:-

  • Any goods imported or exported as baggage;
  • Any goods loaded in a conveyance for importation into India, but which are not unloaded at their place of destination in India, or so much of the quantity of such goods as has not been unloaded at any such destination if goods unloaded at such destination are short of the quantity required to be unloaded at the destination;
  • Payment of drawback as provided in Chapter X and the rules made there under.

Central Excise jurisdiction - Section 35 EE read with proviso to Section 35 B (1) of Central Excise Act, 1944 empowered the Central Government to revise or review the appellate orders passed by Commissioner of Central Excise (Appeals) if such order related to :-

  • A case of loss of goods, where the loss occurs in transit from a factory to a warehouse or to another factory, or from one warehouse to another or during the course of processing of the goods in a warehouse or in storage, whether in a factory or in a warehouse;
  • A rebate of duty of excise on goods exported to any country or territory outside India or on excisable materials used in the manufactured of goods which are exported to any country or territory outside India;
  • Goods exported outside India (except to Nepal or Bhutan) without payment of duty.

IATT jurisdiction - Rule 13 of Inland Air Travel Tax (IATT) Rules, 1989 empowered the Central Government to revise or review the appellate orders passed by Commissioner of Customs & Central Excise (Appeals) if such order related to payment of IATT.

FTT jurisdiction - Rule 15 of Foreign Travel Tax (FTT) Rules, 1979 empowered the Central Government to revise or review the appellate orders passed by Commissioner of Customs & Central Excise (Appeals) if such order related to Payment of Foreign Travel Tax.

3. The Joint Secretary(RA) passes the final GOI Revision Orders on behalf of Central Government after following due process of law. Under the Custom and Central Excise Law, the Central Government is the highest authority in these revision and review matters and orders passed by Central Government are final. However, the petitioners, aggrieved with said orders, are taking recourse to writ petitions under Article 226 of Constitution of India. The Revisionary Authority becomes functus officio after passing the final GOI Revision Orders.

4.NORMS FOR FUNCTIONING OF RA UNIT :-

The Revision Application Unit receives the revision application in prescribed form EA-8/CA-8 filed by department as well as parties. The stipulated time for filing such applications is 90 days from the date of communication of order-in-appeal. The delay upto 90 days can be condoned by Central Government in deserving cases. The revision application Unit on receipt of revision applications issues the acknowledgement to the applicant alongwith deficiency memo in documents if any. Simultaneously, a check-list in prescribed format is also prepared. Notice is issued to respondent party for filing counter reply. Thereafter, personal hearing is fixed / held in cases, in the order of seniority. Out of turn hearings are allowed only in deserving cases involving substantial revenue, recurring issue resulting into multiplicity of cases, interest liability, the issue is no longer res integra, passenger is going abroad and cases of financial hardship. After completion of hearing, final revision order is issued by JS(RA). The revision applications are allotted File Nos. as per Series No. given below:-

Sr. No. Series No. Filed by Cus. & C. Excise Zone

Central Excise - Revision Applications

1. 195 Parties All Zones, North, South, West & East
2. 198 Department All Zones, North, South, West & East

Customs – Revision Applications

1. 371 Parties West
2. 372 Parties East
3. 373 Parties South
4. 375 Parties North
5. 380 Department All Zones
5.(i) CPIO under RTI Act Ms. Kiran Lakra

Section Officer (RA unit)

Department of Revenue,

Ministry of Finance,

Room No. 610, B-Wing, Hudco Vishala Building, Bhikaji Cama Place, New Delhi – 110066.

Contact No. 011-26177346
5.(ii) 1st Appellate Authority under RTI Act Shri D.P. Singh

Joint Secretary

RA Unit,

Department of Revenue,

Ministry of Finance,

Room No. 605, B-Wing, Hudco Vishala Building, Bhikaji Cama Place, New Delhi – 110066.

Contact No. 011-26177599