Customs (Appeals) Rules, 1982 › CHAPTER III — APPEALS TO APPELLATE TRIBUNAL

Rule 8. Form of application to the High Court

Customs (Appeals) Rules, 1982

Official text

Rule 1 8. Form of application to the High Court. —

(1) An application under sub-section (1) of section 130A requiring the High Court to direct the Appellate Tribunal to refer to the High Court any question of law shall be made in Form No. C.A.-6 and such application shall be filed in quadruplicate.

(2) A memorandum of cross-objections under sub-section (3) of section 130A to the High Court shall be made in Form No. C.A.-7 and such memorandum shall be filed in quadruplicate.

(3) Where an application under sub-section (1) of section 130A or a memorandum of cross-objections under sub-section (3) of that section is made by any person other than the Principal Commissioner of Customs or Commissioner of Customs, as the case may be, the application, the memorandum or form of verification, as the case may be, contained in Form No. C.A.-6 or Form No. C.A.-7 shall be signed by the person specified in sub-rule (2) of rule 3.

Judgments on Rule 8

Commissioner Of Customs vs Duraiappa — Madras High Court, 24 Jun 2019. Where penalty under Section 112 and prosecution under Section 135 of the Customs Act rest on the same set of facts and evidence, the Revenue cannot sustain the penalty after the accused's acquittal in the criminal court…