Govt Customs Excise Service Tax Appellate Tribunal (CESTAT) Jobs 2024 - Sarkari Naukri

The Customs Excise and Service Tax Appellate Tribunal (CESTAT) formerly known as Customs, Excise & Gold (Control) Appellate Tribunal was constituted on 11 th October 1982. The Appellate Tribunal was constituted under Article 323(B) of the Constitution of India by making provisions in the Customs Act 1962. The Tribunal was constituted for expeditious disposal of appeals which were earlier handled by Central Board of Excise and Customs and which came up to Government in revision.

Over the years the procedures for dealing with various aspects of the Tribunal’s working were formulated. They partly reflect the provisions followed by Income Tax Appellate Tribunal and various High Courts and partly the self developed procedures out of necessity, catering to the special needs of this Tribunal.