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APPEALS RTI DISCLOSURE

Appeals Rti Disclosure

Section 4(1)(B) Of The Right To Information Act, 2005

Section 4(1)(b)

Information to be published under the Act

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(i)

The particulars of the Organization, Functions and Duties:

 

 

The Kolkata Customs Zone is headed by Chief Commissioner of Customs. There are four Commissionerates namely, Commissionerate of Customs (Port), Commissionerate of Customs (Airport & ACC), Commissionerate of Customs (Preventive), West Bengal and Commissionerate of Customs (Appeals) each having its own jurisdiction headed by a Commissioner.

The Commissionerate of Customs (Appeal), Custom House, Kolkata has jurisdiction over Commissionerate of Customs (Port), Commissionerate of Customs (Airport, Air Cargo Complex and Administration) and Commissioner of Customs (Preventive), West Bengal.

The Commissionerate of customs (Appeal) looks after the matter of appeals filed by any person aggrieved with the decision or order passed under custom act by an officer of customs having lower rank than a Principal Commissioner/Commissioner of customs.

The Commissionerate of Custom (Appeal) is an independent Commissionerate under the Chief Commissioner of Customs, Kolkata.

 

Organizational setup and duties: -

 

The Commissionerate of Customs (Appeal) Kolkata Customs Zone is headed by the Commissioner of Customs and assisted by the officers of different ranks. The hierarchy of the officers are is as under: -

  1. Commissioner

  2. Appraiser

  3. Superintendent

  4. Inspector (EO/PO)

  5. Administrative Officer

  6. Personal Secretary

  7. Executive Assistant/Tax Assistant/LDC

  8. Havaldars

 

The subordinate cadres consist of:

 

    1. Appraising wing which is mainly entrusted with the assessment and collection of revenue and

    2. Preventive wing, which is engaged in anti-smuggling activities.

    3. The Ministerial staffs help in administration and accounts related matters.

 

 

Duties/Functions

 

The powers and Duties of its officers and employees: The Commissioner (Appeals) has the power to examine the order passed by the Assessing/Adjudicating Officer and any other evidence produced by the appellant. He may also make further inquiries if he deems it necessary. The Commissioner (Appeals) may confirm, modify or cancel the order passed by the Assessing/Adjudicating Officer.

This Commissionerate primarily functions as a decision-making office in respect of disposing appeals in reasonable time.

 

 

 

 

 

 

 

(ii)

The powers and Duties of its officers and employees:

The officers and staffs of this Commissionerate (Appeal), Kolkata are committed to its Citizen Charter, quick redressal of grievances, and inculcating the sense of service in its officers with stress on –

  1. Objectivity and transparency

  2. Integrity and judiciousness

  3. Courtesy and understanding

  4. Promptness and efficiency

 

The Powers of officers of Customs have been elaborated in Section 5 of the Customs Act, 1962 and are laid as under –

  1. Subject to such conditions and limitations as the Board may impose, an officer of Customs may exercise the powers and discharge the duties conferred or imposed on him under this Act.

  2. An officer of Customs may exercise the powers and discharge the duties conferred or imposed under this Act on any other officer of Customs, who is subordinate to him. The work is delegated to various categories of officers within the framework of the law.

 

 

 

 

 

 

 

 

 

 

 

(iii)

The procedure followed in the decision-making process, including channels of supervision and accountability:

  1. The Commissioner (Appeals) shall give an opportunity to the appellant to be heard if he so

desires.

  1. The Commissioner (Appeals) may, at the hearing of an appeal, allow the appellant to go into any ground of appeal not specified in the grounds of appeal, if the Commissioner (Appeals) is satisfied that the omission of that ground from the grounds of appeal was not willful or unreasonable.

  2. The Commissioner (Appeals) shall, after making such further inquiry as may be necessary, pass such order, as he thinks just and proper: -

    1. confirming, modifying or annulling the decision or order appealed against; or

    2. referring the matter back to the adjudicating authority with directions for fresh adjudication or decision, as the case may be, in the following cases, namely: -

      1. where an order or decision has been passed without following the principles of natural justice; or

      2. where no order or decision has been passed after re-assessment under section 17; or

      3. where an order of refund under section 27 has been issued by crediting the amount to Fund without recording any finding on the evidence produced by the applicant.

Provided that an order enhancing any penalty or fine in lieu of confiscation or confiscating goods of greater value or reducing the amount of refund shall not be passed unless the appellant has been given a reasonable opportunity of showing cause against the proposed order.

 

 

 

Provided further that where the Commissioner (Appeals) is of opinion that any duty has not been levied or has been short-levied or erroneously refunded, no order requiring the appellant to pay any duty not levied, short-levied or erroneously refunded shall be passed unless the appellant is given notice within the time-limit specified in section 28 to show cause against the proposed order.

 

  1. The order of the Commissioner (Appeals) disposing of the appeal shall be in writing and shall state the points for determination, the decision thereon and the reasons for the decision.

    1. The Commissioner (Appeals) shall, where it is possible to do so, hear and decide every appeal within a period of six months from the date on which it is filed.

 

  1. On the disposal of the appeal, the Commissioner (Appeals) shall communicate the order passed by him to the appellant, the adjudicating authority the Principal Chief Commissioner of Customs or Chief Commissioner of Customs and the Principal Commissioner of Customs or Commissioner of Customs.

 

 

 

 

 

(iv)

The norms set by it for the discharge of its functions:

The mission of the organization is to achieve excellence in the implementation of Customs Acts, Allied Acts and Rules there under aimed at;

  1. Creating a climate for voluntary compliance by providing guidance and building mutual trust

  2. Administering the Government's economic, tariff and trade policies with a practical and pragmatic approach.

  3. Realizing the revenues in a fair, equitable and efficient manner

  4. Facilitating trade and industry by streamlining and simplifying Customs and Excise processes in light of the guidelines prescribed and facilitating the Trade and Industry

  5. Combating revenue evasion, commercial frauds and social menace in an effective manner

  6. Maintaining welfare of the employees.

 

 

(v)

The rules, regulations, instructions, manuals and records, held by it or under its control or used by its employees for discharging its functions: All Rules, Regulations, Instructions, Manuals etc. issued by the Govt. of India in respect of government servants are followed for discharged of duties by the officers. All these particulars are available at the Website https://www.cbic.gov.in/ and www.kolkatacustoms.gov.in.

(vi)

A directory of its officers and employees: Particulars are available at http://www.kolkatacustoms.gov.in. Attachment

 

(vii)

The monthly remuneration received by each of its officer and employee including the system of compensation as provided in its regulations: Particulars are available

at http://www.kolkatacustoms.gov.in

 

(viii)

The budget allocated to each of its agency indicating the particulars of all plans, proposed expenditures and reports on disbursements made : Particulars are available

at http://www.kolkatacustoms.gov.in

(ix)

The manner of execution of subsidy programs including the amounts allocated and the details of beneficiaries of such programs : NA

 

(x)

Particulars of recipients of concessions, permits or authorization granted by it: Particulars are available at the website of CBEC, Govt. Of India, Ministry of Finance, Deptt. of Revenue

i.e http://www.cbec.gov.in/info-act/customs/customs.htm

 

(xi)

Details in respect of the information, available to or held by it, reduced in an electronic form: All the relevant details including the orders passed by this Commissionerate are made available on the web- site http://www.kolkatacustoms.gov.in

 

(xii)

The particulars of facilities available to citizens for obtaining information including the working hours of a library or reading room, if maintained for public use : All the information related to the Commissioner of Customs (Airport & Admin.) are available at http://www.kolkatacustoms.gov.in

 

 

(xiii)

The names, designation and other particulars of the Public Information Officers: The details list of CPIOs and Appellate Authorities of this Commissionerate mentioning their charges are published time to time. Particulars are available at http://www.kolkatacustoms.gov.in Attachment

(xiv)

Such other information as may be prescribed: NA