Date: 30.05.2013

CIRCULAR

1.   Consequent to the amendment in Section 129C(4) of the Customs Act 1962, Section 350(3) of the Central Excise Act 1944 and corresponding changes in provisions of the Finance Act 1994 by virtue of Section 86(7) thereof, the Single Member Jurisdiction stands enhanced to Rs. 50 Lacs.

2.   Further, in absence of data base in the systems maintained at CESTAT, identification of cases, to be heard by Single Member subsequent to the amendment discussed above, has to be carried out by physical verification of case files. During identification and segregation of such files, it has to be kept in mind that cases segregated for decision by Single Member must not have cases involving dispute of classification, valuation and rate of duty.

3.   In order to physically verify and identify the case records to be placed before Single Member, a committee has to be urgently constituted at each Bench of CESTAT.

4.   At Delhi Bench, the Committee would function under the supervision of Deputy Registrar (Judicial). The committee would consist of AR (Excise) and AR( Customs) backed by a Head clerk and a Dealing Assistant from the respective Registry. At Regional Benches, the committee would consist of Deputy Registrar and Asstt. Registrar backed by a Head clerk and Dealing Assistant.

5. In order to expedite identification and transfer of cases, all the stakeholders are requested to assist the registry by way of providing list of cases bound to be affected on account of the said amendments.

6. The identification and segregation of the records may be completed before 30th June 2013 and compliance report of the same may be forwarded to this office.

Regards

CA. Mona Singhal

Partner

Arpit Gupta & Associates

Chartered Accountants

701, Nirmal Tower,

26, Barakhamba Road,

Connaught Place, Delhi-110001

Mobile:- +91-9873082769 

Website: www.caaga.co.in