Section 131B. Transfer of certain pending proceedings and transitional provisions

Bare Act

Transfer of certain pending proceedings and transitionalprovisions. —

(1) Every appeal which is pending immediately before the appointed day beforethe Board under section 128, as it stood immediately before that day, and anymatter arising out of or connected with such appeal and which is so pendingshall stand transferred on that day to the Appellate Tribunal and the AppellateTribunal may proceed with such appeal or matter from the stage at which it wason that day:

Provided that the appellant may demand that before proceeding further with thatappeal or matter, he may be re-heard.

(2) Every proceeding which is pending immediately before theappointed day before the Central Government under section 131, as it stoodimmediately before that day, and any matter arising out of or connected with suchproceeding and which is so pending shall stand transferred on that day to theAppellate Tribunal and the Appellate Tribunal may proceed with such proceedingor matter from the stage at which it was on that day as if such proceeding ormatter were an appeal filed before it:

Provided that if any such proceeding or matter relates to an order where -

(a) the value of the goods confiscated without option having been givento the owner of the goods to pay a fine in lieu of confiscation under section125; or

(b) in any disputed case, other than a case where the determination ofany question having a relation to the rate of duty of customs or to the valueof goods for purposes of assessment is in issue or is one of the points inissue, the difference in duty involved or the duty involved; or

(c) the amount of fine or penalty determined by such order, does not exceed ten thousand rupees, such proceeding or matter shall continueto be dealt with by the Central Government as if the said section 131 had not beensubstituted:

Provided further that the applicant or the other party may make a demand to theAppellate Tribunal that before proceeding further with that proceeding ormatter, he may be re-heard.

(3) Every proceeding which is pending immediately before theappointed day before the Board or the PrincipalCommissioner of Customs or Commissioner of Customs under section 130, as itstood immediately before that day, and any matter arising out of or connectedwith such proceeding and which is so pending shall continue to be dealt with bythe Board or the Principal Commissioner of Customs orCommissioner of Customs, as the case may be, as if the said section had notbeen substituted.

(4) Any person who immediately before the appointed day wasauthorised to appear in any appeal or proceeding transferred under sub-section(1) or sub-section (2) shall, notwithstanding anything contained in section146A, have the right to appear before the Appellate Tribunal in relation to suchappeal or proceeding.