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REGISTERED NO. D. (D.N.)-72 The Gazette of India

EXTRAORDINARY

PART Il—Scction 3—Sub-section (ii)

PUBLISHED BY AUTHORITY

No. 402 NEW DELHI, FRIDAY, SEPTEMBER 10, 1982/BHADRA 19, 1904 Separate paging is given to this Part ln order that it may be filed as a separate compilation

700 G I / 8 2 -1

(1)

authorised by him in this behalf; and where the individual is minor or h mentally incapacitated from attending to his affaiis, by his guardian or by any other person competent to act on his bch.tlf;

(b) in the case of a Hindu undivided family, by the Karta and, where the Karta is absent from India or is mentally incapacitated from attending to his affaiis, by any other adult member of such family;

(c) in the case of a company or local authority by the principal officer thereof;

(d) in the case of a firm, by any paitner thereof not being a minor ;

(e) in the case of any other association, by any member of the association or the principal officer thereof; and

(f) in the case of any other person, by that person or

some person competent to act on his behalf.

(3) The form of appeal in Form No. G.A. 1 >-ha\\ be filed in duplicate and shall be accompanied by a copy of the decision or order appealed against.

4. Form of application to the Collector (Appeals).—(1) An application under sub-section (41 of section 82 to- the Collector (Appeals) shall be made in Foim No. G.A. 2.

MINISTRY OF FINANCE

(Department of Revenue)

NOTIFICATION

New Delhi, the 10th September, 1982

GOLD CONTROL

S.O. -—-In exercise of the powers conferred by Bection 114 of the Gold (Control) Act, 1968 (45 of 1968), the Central Government hereby makes the following rule", namely :•-

CHAPTER I

PRELIMINARY

1. Short title and commencement,—-(1) These rules may be called the Gold (Control) Appeals Rules, 1982.

(2) They shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint.

2. Definitions,—-In these rales, unlew the context other- wise- requires,—

(") "Act" means the Gold (Control) Act, 1968 (45 of 1968);

(b) "Form" mcan^ .i fcxm appended to these rules;

(c) "Section" nr-nns a section of Ihe Act,

CHAPTKR II

APPEALS TO COLLECTOR (APPEALS)

3. Foim of appeal to Collector (Appeals).—(1) An appeal under sub-section (1) of section 80 to the Collector (Appeals) shall he made in Form No. G.A. 1.

(2) The giounds ot appeal and the form of verification ns contained in Form No G A. 1 shall he signed ;—

(a) in the case of nn individual, bv the individual him- self oi where the individual is absent from India, by the individual concerted or by some person duly (2) The form of application in Form No. G.A. 2 shall be filed irt duplicate and shall be accompanied by two copies of the decision or order passed by the adjudicating authority (one of which at least shall be a certified copy) and a copy of the order passed by the Collector of Central Fxci&c or of Customs directing such authority to apply to the Collector (Appeals).

5. Production of additional evidence before Collector (Appeals).—(1) The appellant shall not be entitled to pro- duce before the Collector (Appeals) any evidence, whether oral or documentary, other than the evidence produced by him during the course of proceedings before the adjudicating authority, except in the following circumstances, namely ;—

(a) where the adjudicating authority has refused to admit evidence which ought to have been admitted; or

(b) where the apyiellant was prevented by sufficient cause from pioducing the evidence which he was called \ipon to produce by that authority; or

(c) where the appellant was prevented by sufficient cause from producing before the authority any evidence which is relevant to any ground of appeal ; or

(d) where the adjudicating authority has made the order without giving sufficient opportunity to the appellant to adduce- evidence relevant to any ground of appeal.

(2) No evidence shall be admitted under Mib-mle (1) unless the Collector (Appeals) records in writing the reasons for its ndmfssion.

(1) The- Collecto) (Appeals) shall not taKe am evidence produced under sub-rule (1) unless the adjudicating autho rity or an officer authorised in th's behalf by the sai authority has been allowed a reasonable opportunify —

(a) to examine the evidence ni documents or to cros examine the witness pioducfd by the appellant, or

(b) to produce any evidence or any wjtneis in rebut of the evidence produced hv the anpellnnf nnc *ub-rale (1)

(4) Nothing contained in this mlc shall .iffrct the pow of th" Collector (Appeals) to direct the production of document, or the examination of any witness, to enable to di'riosc of the appeal.

CHAPTER IH

AJ'PtfAI-S TO A P P E L I J \ TE TRIBUNAL

6. lorm of appeals etc., to the Appellate Tribunal.—(1) An appeal u.idec Mib-section (1), (2) or 13) of section 81 to (.frc A[-.,-v!l.a;u Tribunal sFull be made in Form No. G.A 3.

(2) A Q-c7}w:Mdum of cu>v< ob|e<.lion,s to the Appellate Tribunal lunuci sub-section (5) of section 81 shall bis in form No. i,. \. 4.

(3) Wi^ie an appe.il undi-r sub-section ( I) scclio.i SI or

a 'ncmorandum (>1 cross-objections unjci sub-section (.?) of section SI i* luide b* anv pcr,on other it..in Jie OJIcc.or of Contra! i-jtcisc or ot Customs the groi.Tu's of appeal, the grounds of cross objecticru. ,md the forms of veufrcations us conU'irwJ in Form Nos. G.A. 3 nnd G.A. 4 respectively shall be \igacd by the person specified in sub-rule (2) ot i\A- 1.

(4) The forxn of appeal in form No CiA. 3 an,| ihe foma of menwxamlum of crcss-objcction<; in Form No, G.A. 4 sh.il¹ be filed in triplicile and shall be accompanied by an equal number of copies of Uif order;, appeal Hjrainst (one of which at lean shall be a certified copy).

(c) ;i person formerly employed in the, Departments ot Customs or Central Excise or Narcotics, and miibt have HMired or resigned from such employment alter b.i"ind icnderei) ser\-ice in .iny capacity m oiw ur moic of the said DepMtmcQt', for not less than ten years in the aggregate.

I xplanatwrv:

In Lhij mlc, 'iccogmscd Univcniti"' tneani any of the

i/nncrMliuv sptLilied below, n.-jnoly :•—

(i) In.Iijii Uiiiscisitiiis—Any Indian University intor-

lioutcc! uxide: ^.y law foi Lhe time beiny in for^e;

Cii) U ^ i i t ' . , o .n U n i v L - i - M i j.

(iii) Li^'a.h anj Welsh Unj\eisitL"..—llie UnKereities of iJirmingti.iiT]. Bristol, Cambridge, Durham. Leeds. Liverpool, Lcndon, Manchester Oxford, Reading, Shefkld and Wales;

liv) Scotlisli Lmversities.—The Universities of A!>erdecn

l-dinbuvgh, Glasgow and St. Andrews;

if • • i i v c i i o i> ( 2) of t he M I VI s e c t i on 1 0 1A n a n i e ly

•—

700 GT/R.?—2

15. Document authorising authorised leprsentaUves to be attached to the appeal etc-—In any appeal, or a memoran- dum of cross-objections 01 application, filed by any person other than a departmental authority, where it is signed by his authorised KpiesentJtiv^ Lh^ document authorising the representative 10 • [t;n and a i p e jr fur hun shall be appended to such appeal "i memorjivjum of cross-objections or application.

16. Endorsing copies to the other party.—The Appellate Tribunal shall send a copy oL the appeal or memorandum of crosvobjectiorus or ;ipplleaticn to the other party as soon us il is filed.

17. Procedure for filing a nj disposal of stay petition.—(1) (a) Every application prelcncd under the provisions of [he Act tor stay of the icqujiemcnt of making deposit of any duty demanded oi penalty levied shall be presented in tri- plicate by the appellant in person oi by Ins duty authorised ;I"I"IA, or sent by leghtcred post to the Registrar or any other officer iiuthor^ed to receive appeal .

(b) l>..e cupy each of tuch application shall be served on the authorised rcorescmtntivc of the Collector or the Administrator simultaneously by the applicant.

(2) Every aplication for stay shall be neatly typed on ono side of lhv paper and uliall be m English, and the pio- visions of sub-uilc (2) ot ride 11 shall apply to such appli- cation.

(3) An application f

following :—

fa) the frier, leg^rdmu the demand of duty or penaltv,

the deposit whereof is sought to b© stayed.

(b) the cxjLt amount ot duty or penalty and the amount

undisputed therefrom "nd the amount outstanding;

(c) the date of filing of the appeal before the Tribunal

and its nuir,b:i, if known;

(d) whether the application the appliaction for stHy was made before any authorUy under the Act or any civil court and, if io, the result thereof (copies of ihe correspondence, if ;my, with such authorities to be atached);

fe) reasons in brief lor seeking stay;

(f) whether the applicant is prepared to offer' security

and, if so, in what form:

(g) prayers to be mentioned cleaiiy and concisely (slate

the exact amount sought to bo stayed);

(4) The contents of the application shall be supported by an affidavit swoin to by the appellant or his duly authorised agent.

(5) Every ;ipr>tication for stay ih.ill be accompanied by three copiett of (be lelrvnnt orders of the authorities of the demrtnvnt concerned, including (ho appellate orders, if any, JKainst which lho> nppeal i= filed to the Appellate Tribunal by the appellant and other documents, if any :

Provided, however, th;>t the Appelalte Tribunal may in its discretion and nt the request of the applicant, dispense with the icquiremcnls of filing of the copies of such orders.

(6) Any .irjoHration which does not conform to the above

requirements if liable to be summarily rejected.

FORM NO. G.A. 1 (See rule 3)

FORM OF APPEAL TO T HE COTJ ECTOR (APPEAI Si U N D rn SECTTOls¹ SO OP T HF GOLD fPONTROL) \CT 2. Name and address of the appellant.

3. Designation and address of the officer passing the decision or order appealed against, and the date of the decision or OTder.

4. Date of communication of the

decision or order appealed against to the appellant.

5. Address to which notices may be

sent to the appellant.

6. Whether penalty is deposited ;

if not whether any application for dispensing with such deposit haa been made. (A copy of the challan under which the deposit is made shall be furnished).

7. Reliefs claimed in appeal.

Statement of facts

Grounds of appeal.

Signature of the Authorised Repies"ntative, if any.

Signature of the sppellr.nt

VERIFICATION

f,- — ——— the appe'lant do hereby declare that whm is stated above is true to the best of my ind-rrne- tion nnd belief.

Verified In-day, the day of — 19

Plucc—

Date—

Signature of the Appellant

Signature of the r ithorJsed representative, if any.

Note, (1) The grounds of appeal and the form of verifica- tion shall be signed by the person in accordance with the provisions of rule 3 of the Gold (Control) Appeals Rules, 1982.

(2) The form of appeal, including the statement of facts and the grounds of appeal shall be filed in duplicate "od shall hr RccompHinetl by & copy of the decision or ort⁴er pppealcd ngaiu-if

FORM NO. G.A. 2

(See rule 4)

(FO1

ROL) ACT, 1968.

No,— —— of——— 19— -

Applicant

Vs.

— Respondent

1. Designation and address of

1968

4. Date on which the order under sub-section

(2) of section 82 of the Gold (Control) Act, 1968 has been passed by the Collector of Central Excise or Customs.

5. Date of communication of the order referred

to in (4) above to the adjudicating authority.

6. Reliefs claimed in the application.

Statement of facts

Ground* of jppli ation

Signature <>f the applicinl

Nok- —The form of application, includiug the statement of facts and the grounds of application shall be Wed in duplicate nnd ihall bo acLornpained by two copies of ihe decision m order paired by the adjiid,.alinf; ,nuhont> 'one of whidi at ltMt>l shall be a corlilifd cop\) and a copy of the order of the Collector of C:n!ral Excise or of Customs irader sub-section (2) of section F2 of the Ac!

FORM NO. G.A. 3 [Sec rule 6(1)1

FORM OF APPFAL TO APPELLATF TRIBUNAL UNDER SUB-SECTION (1), 12) OR (3) OF SECTION 81 OF THF GOLD (CONTROL) ACT, 1968.

IN THE CUSTOMS, CFNTR\L EXCFSE AND GOLD (CONTROL) APPFLLATE TRIBUNAL

n

VERIFICATION

f

, the appellant do hereby declare that what is stated above is true to the best of my nfonnaticn and belief.

Verified today the day of 19——

Place : — — —- Date : • • —

Signature of the Appellant

Signature of tho uithonscd representative, if any.

NOTES

1. rh" grounds ol appeal and the Torm ot verification •vhal¹, if. th' appeal is made by any prison, other than the Collector of Customs or Central Excise be signed by the appellant in accordance wifh the provisions of rule 3 of the Gold Control (Appeals) Rules, 1982.

2. The foim of appeal shijl be in triplicate and shall be accompanied by an equal number of copies of the order appealed against (one of which at least shall be a certified copy).

5. Reliefs claimed in the memor indum of

cross-objections.

GROUNDS I'F CROSs OBJECTIONS

(1) (2) Vs. 0) (4) Respondent

Signature o[ the outhorised representative, if any.

Surnahuie of the Respoiiacn:.

VERIFICATION

I, . —. the respondent, do lirrcby declaie that what is -.Ut'-tl above is true to the best i,f my informa- tion and belief.

Verified, to-day the day of —-W~

Signstme of the authorised representative, if any.

Signntiuc of the Respondent

NOTES

1. The grounds of cross-objections and form of verifica- tion shall if the memorandum is filed by any person, other than the Collector of Customs oi Central Excise be signed by the respondent in aicorilnnce with the provisions of rule 3 of the Gold Control (Appeals) Rules, 1982

2 The form of memorandum of cross-objeciions shall

bo filed in triplicate,

3. The form of memorandum of eross-objeciion:; should be in English (or in Hjndi) and t.hould set forth, concisely and under distinct head? the grounds of cross obfectionn without tny argument or narrative and such grounds should be numbered contecnti- vely.

4 The number and year of appeal /application as alfot- ted by the office of the Appellate Tribunal and appearing in the notice of appeal/application received bv the rcspondeni is to be filled in by the respon- dent.

FORM NO. G.A. 5

[See rule 71

FORM OF APPLICATION TO APPELLATE TRIBUNAL UNDER SECTION 82 OF THE GOLD (CONTROL) ACT, 1968.

In the Customs, Excise and Gold (Control) Appellate

Tribunnl.

Appeal No. of 13 _

' Applicant

Vs.

—— - —Respondent.

1 Designation and address of the applicant. (if the applicant is not the adjudicating authority a copy of the authorisation from the Collector of Central Excise or of Customs to mnke the application should be enclosed)

2. Name and address of the respondent.

i DesignntiOn and address of the officer

passing the decision or order in respect of which the application is bcinj? made and tha date of decision or order

4, State/Union territory and the Colisrtornta-

in which the decision /order was made.

5 Date on which order uader iub-scction (1) of section 82 of the Gold (Control) Act, 1968 has been passed by the Administrator.

6 D.ite of communication of the order referred

to in (3) above to the adjudicating authority.

7 Reliefs claimed in the appli' ation

Statement of facts

Grounds of application

Signature of the applicant

Note .—The form of application including th" statemen. of facts and the grounds of application .hall be filed in triplicate and shall be accompanied by an equal number of copies of the dsci.iOn or order passed by the adjudicating authority (one of which, at least shall be a certified copy) and the order po.'aed by' the Administrator Lnder sub- section (I) of section 82 of the Gold (ConWol) Act, 1968,

FORM NO. G.A. 6 [See rule 8 (1)]

FORM OF APPLICATION UNDER SECTION 82B OF THE GOLD (CONTROL) ACT, 1968.

IN THL CUSTOMS, EXCISE AND GOLD (CONTROL) AP- PELLATE TRIBUNAL.

In the matter of appeal of — - —— (Name of the appellant)

Reference application No. — of 19 —- — (to be filled in by the office)

r— ••- • Applican t

Vs.

—•-• — - R e s p o n d e n t.

1 State or Union territory and the coUectornte

from which the application is filled,

2 Number of the appeal which gives rise

to the lefercncc.

3 Address to which notices may be sent

to the applicant. 1

4. Address to which notices may be sent

to the respondent.

5 The appeal noted above wa& decided by

the .—__—_____ Bc n ch of the Appel- late Tribunal on

6 The notice of the order under section 81A of th" Gold (control) Act, 1968 was served on the applicant on — •

7 Tho facts which are admitted and/or found

by the Appellate Tribunal and which ar- necessary for drawing up ,i statement or the case, are staled in the enclosuie for ready reference

X The following questions of law arise out of tho order of the Appellate Tribunal

U)'

(2)

(3) etc

9 The applicant therefore, requires under sub- section (1) of section 82B of the Gold (Control) Act, 1968 that a statement of the ense be drav n up and the cuii-ntions of law referred in paragraph (8) above be referred to the High Court.

10. The documents or copies thereof as specified below (the translation in English of the documents, where necessary is annexed) be forwarded to the High Court with the Statement of the case.

Signature of the authorised representative, if any.

Signature of the applicant

VERIFICATION

jt

ihe applicant do hereby dcclaic that what is stated above is true to the best of my information and helief.

Verified today, the ———____ day of —- — 19

Signature of the authorised

representative, if any,

Signature of the applicant

NOTES

1. The form of application and verification shall if the application is made by any person othei than the Collector of Customs or Central Excise be signed in accordan e with the provisions of rule 3 of the Gold Control (Appeals) Rules, 1982.

2. The application shall be filed in triplicate.

3. The fee of Rs. 200 required to be paid under the piovisions of the Act shall be paid through a cros- sed bank diaft diawn in favour of the Assistant Registrar of the Bench of the Tiibunal on a branch of any nationalised bank located at the place where the Bench ij> situated and the demand diai't shall be attached \vilh the form of reference application.

FORM NO. G.A. 7

[Sec rule 8(2)]

FORM OF MEMORANDUM OF CROSS-OB IECTIONS TO THE APPELLATE TRIBUNAL IN THF MATTER OF' REFERFNCE TO THE HIGH COURT UNDER SFC- TION 82B<2) OF THE GOLD (CONTROL) ACT, 1968. IN THE CUSTOMS, EXCISE AND GOLD (CONTROL) APPELLATE TRIBUNAL.

Cross reference application No, — — of 19 —. (To be filled in by the office)

In reference application No. —~ of 19 .

— •— -Applicant

Vs.

— —Respondent.

1. State/Union territory and the Collectors

from which the memorandum of crosi objections is filed.

700 GI/lll—I

2. Date of receipt of notice of application

filed with the Appellate Tribunal by the icspondent.

3. Address to which notices inay be sent

to the respondent,

4. Address to which notices may be sent

to the applicant.

5. The facts whi h arc admitted and/or

found by the Appellate Tribunal and which are necessary for drawing up a statement of the case, are stated in the enclosure for ready reference.

ft. The following questions of law arise out of the order of the Appellate Tribunal.

(i) (ii) dii) etc.

7. The respondent, thererore, requires under sub-

section (1) of the section 82B of the Gold (Control) Act, 1968 that a statement of the case be drawn up and the questions of law referred in paragraph 6 above be rcfeired to the High Court.

8 The documents or copies thereof as specified below (the translation in English of the documents where necessary is annexed) be forwarded to the High Court with the statement of the case.

Signature of the authorised repiesentative, if any.

Signature of the respondent.

VERIFICATION

I, — the respondent, do hereby declare that what is stated above is true to the best of my information and belief.

Verified To-day, the day of 19

Signature of the authorised representative, if any.

Signature of the tespondent.

NOTES

1. The memorandum of cross-objections and the form of verification shall if the memorandum is filed by any person, other than the Collector of Customs or Central Excise be signed in accordance with the provisions of rule 3 of the Gold (Control) Appeals Rules, 1982.

2. The memorandum of cross-objections .shall be filed

in triplicate.

[No. 4/82-F. 131/15|82-GCII]

M. V. N. RAO, Addl. Secy.

VKl^TED BY THE MANAGER, GOVT. OF INDIA PRESS, RING AOAD, NEW DELHl-110064

AND PUBLISHED BY THE CONTROLLER OF PUBLICATIONS, D E L H I - U 0 0 5 4, 1 9 82

, ? . -* • •',