CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL (CESTAT)

1. CESTAT was created to provide an independent forum to hear the appeals against orders and decisions passed by the Commissioners of Customs & Excise under the Customs Act, 1962, Central Excise Act, 1944 and Gold (Control) Act, 1968. The Gold (Control) has been repealed. The Tribunal is also empowered to hear appeals against orders passed by the designated authority with regard to Anti Dumping Duties under the Customs Tariff Act, 1975 and matters relating to Service Tax. The sanctioned strength of the Members (including President and two Vice Presidents) is 21.
2. It has Principal Bench in Delhi and five regional Benches in Mumbai, Chennai, Kolkata, Bangalore and Ahmedabad. Each bench consists of a Judicial Member and a Technical Member. With a view to have expeditious disposal of small cases, a Bench of a Single Member may deal with the matters not exceeding ten lakhs. Except in the matters relating to classification and valuation of goods, the Tribunal is the final Appellate Authority though a reference to the Hon’ble High Court can be made on a question of law. An appeal lies against the order of the Tribunal in classification and valuation matter to the Hon’ble Supreme Court of India. The Customs, Excise & Service Tax Appellate Tribunal comprises of the Hon’ble President, two Vice President, Members (Judicial) and Members (Technical).