[World Trade]{.smallcaps} **G/ADP/N/1/IND/2/Suppl.1**[^1]

**G/SCM/N/1/IND/2/Suppl.1**^\*^

[Organization]{.smallcaps} 23 December 1996

(96-2592)

Original: English

**Committee on Anti-Dumping Practices**

**Committee on Subsidies and Countervailing Measures**

[NOTIFICATION OF LAWS AND REGULATIONS]{.underline}

[UNDER ARTICLES 18.5 AND 32.6 OF THE AGREEMENTS]{.underline}

[INDIA]{.underline}

[Supplement]{.underline}

The following communication, dated 17 December 1996, has been received
from the Permanent Mission of India.

\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

I am directed to refer to the discussion on Agenda Item A of the meeting
of the Committee on Anti-Dumping Practices held on 21 October 1996 and
to say that during the discussion on India\'s notification contained in
the document referred to above, the delegate of India stated that what
was notified in the aforesaid document was not the relevant provisions
of the legislation to be notified, and that the relevant provisions of
the legislation would be notified to the WTO shortly to rectify the
error.

Accordingly, I am forwarding herewith the relevant provisions of the
legislation to be notified in replacement of the notification contained
in the document cited above.

**THE CUSTOMS ACT, 1962**

**(No. 52 of 1962)**

\[13 December 1962\]

An Act to consolidate and amend the law relating to Customs.

Be it enacted by Parliament in the thirteenth year of the Republic of
India as follows:

\*\*\*\*\*\*\*\*\*\*\*\*\*\*\*

**SECTION 129C. Procedure of Appellate Tribunal**

\(1\) The powers and functions of the Appellate Tribunal may be
exercised and discharged by Benches constituted by the President from
amongst the members thereof.

\(2\) Subject to the provisions contained in sub-sections (3) and (4), a
Bench shall consist of one judicial member and one technical member.

\(3\) Every appeal against a decision or order relating, among other
things, to the determination of any question having a relation to the
rate of duty of customs or to the value of goods for purposes of
assessment, shall be heard by a Special Bench, constituted by the
President, for hearing such appeals and such Bench shall consist of not
less than two members and shall include at least one judicial member and
one technical member.

\(4\) The President or any other member of the Appellate Tribunal
authorized in this behalf by the President may, sitting singly, dispose
of any case which has been allotted to the Bench of which he is a member
where:

\(a\) the value of the goods, confiscated without option having been
given to the owner of the goods to pay a fine in lieu of confiscation
under section 125; or

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

\(c\) the amount of fine or penalty involved does not exceed one
lakh[^2] rupees.

\(5\) If the members of a Bench differ in opinion on any point, the
point shall be decided according to the opinion of the majority, if
there is a majority; but if the members are equally divided, they shall
state the point or points on which they differ and make a reference to
the President who shall either hear the point or points himself or refer
the case for hearing on such point or points by one or more of the other
members of the Appellate Tribunal and such point or points shall be
decided according to the opinion of the majority of those members of the
Appellate Tribunal who have heard the case, including those who first
heard it.

\(6\) Subject to the provisions of this Act, the Appellate Tribunal
shall have power to regulate its own procedure and the procedure of the
Benches thereof in all matters arising out of the exercise of its powers
or of the discharge of its functions, including the places at which the
Benches shall hold their sittings.

\(7\) The Appellate Tribunal shall, for the purpose of discharging its
functions, have the same powers as are vested in a court under the Code
of Civil Procedure, 1908 (5 of 1908) when trying a suit in respect of
the following matters, namely:

\(a\) discovery and inspection;

\(b\) enforcing the attendance of any person and examining him on oath;

\(c\) compelling the production of books of account and other documents;
and

\(d\) issuing commissions.

\(8\) Any proceeding before the Appellate Tribunal shall be deemed to be
a judicial proceeding within the meaning of sections 193 and 228 and for
the purpose of section 196 of the Indian Penal Code (45 of 1860), and
the Appellate Tribunal shall be deemed to be a Civil Court for all the
purposes of section 195 and Chapter XXVII of the Code of Criminal
Procedure, 1973 (2 of 1974).

[^1]: ^\*^ **^\*^**This document cancels and replaces
    G/ADP/N/1/IND/2/Suppl.1-G/SCM/N/1/IND/2/Suppl.1 dated 5 July 1996.

[^2]: ^?^One hundred thousand.