Appeal against Customs Duty
16.Under the Sea Customs Act and Land Customs Act, confiscation of property and vehicle by the Customs Department and fining may be filed appeal. Under section 188 of the sea Customs Act, any person deeming himself aggrieved by any decision or order passed by an officer of customs,may within one month from the date of such decision or order, appeal therefrom to the Revenue Appellate Tribunal. The Revenue Appellate Tribunal may, on sufficient cause being shown, extend the period of appeal from one month to a period not exceeding three months. However, section 189 of the sea Customs Act provides that filing appeal may only be made if the appellant has already subscribed the customs duty or fine imposed by the original order.
17.The documents that shall be included in filing appeal shall be submitted in accordance with the stipulations of the Revenue Appellate Tribunal. The appeals submitted in such a manner shall be heard by summoning both parties, and
appropriate order shall be passed.
18.Even though it is prescribed that a person dissatisfied with the decision of the order passed by the Revenue Appellate Tribunal may be filed for review or revision under section 191 of the sea Customs Act, there is no provision to submit them to the Supreme Court in respect of the decision of the Revenue Appellate Tribunal.
Judgments of cases passed by the Revenue Appellate Tribunal on Financial Year basis
19.From 1989-1990 financial year to the end of 2007-2008 financial year, the cases that have been heard passed judgments are as follows :-
| No. |
FINACIAL YEAR |
CUSTOMS CASES |
Profit / Income /
Commercial
Tax Cases |
TOTAL CASES |
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19 |
1989-90
1990-91
1991-92
1992-93
1993-94
1994-95
1995-96
1996-97
1997-98
1998-99
1999-2000
2000-2001
2001-2002
2002-2003
2003-2004
2004-2005
2005-2006
2006-2007
2007-2008 |
115
79
103
55
63
28
43
58
45
70
105
95
53
42
29
43
129
60
45 |
22
6
17
5
12
3
4
4
-
3
2
9
1
2
2
2
2
-
3 |
137
85
120
60
75
31
47
62
45
73
107
104
54
44
31
45
131
60
48 |
| |
Total |
1260 |
99 |
1359 |
Contact
20.Contact with the Revenue Appellate Tribunal can be made as follow:
Revenue Appellate Tribunal
Ministry of Finance and Revenue
Address |
: |
No.53, Corner of Strand Road and Bo son pat Street,
a six-storied building ( Ground Floor ) Pabedan Tsp, Yangon |
Phone |
: |
095-01-389928 , 389930 |
Fax |
: |
095-01-389927 |
|
