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Customs, Excise and Service Tax Appellate Tribunal

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) is an India quasi-judicial body that hears appeals against orders and decisions passed under the Customs Act, 1962 and Central Excise Act, 1944 as amended from time to time. It was constituted as Customs, Excise and Gold (Control) Appellate Tribunal (CEGAT) under section 129 of Customs Act, 1962, as amended by section 50 and the Fifth Schedule of Finance Act, 1980. These amendments became effective from 11 October 1982 and the Tribunal was also constituted on the same date. Its initial mandate was under Customs Act, 1962, Central Excise Act, 1944 and Gold (Control) Act, 1968. Service tax was introduced by Chapter V of Finance Act, 1994 and this also was added to the jurisdiction of CEGAT. Accordingly, the name of the Tribunal was changed to Customs, Excise and Service Tax Appellate Tribunal (CESTAT) by amending section 129 of the Customs Act, by section 119 of Finance Act, 2003, effective from 14 May 2003.

Powers of tribunal under The Customs Act, 1962.
CESTAT functions with the following limitations, as it cannot: • Grant compensation owing to unlawful action of revenue authorities. • Review its own order (as any quasi-judicial authority cannot review its own order). • Exercise powers beyond statute (as it is a creature of statute only). • Issue writs or grant relief which ought to be granted by high court. • Comment on legitimacy of statute. Must presume legal validity of the provisions of Act and Rules. • Punish for its own contempt (must forward it to high court for its consideration). • Act as a court (as it is a tribunal and cannot be equated to a court. Members of tribunal are not judges and their decisions are orders, not judgments). • Overrule any high court judgement (as it is bound by judgements of high courts and Supreme Court). ==References==
Source: Wikipedia ↗
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