Section 2 in The Customs and Excise and Gold (Control) Appellate Tribunal (Procedure) Rules, 1982
2. Definitions.
- In these rules, unless the context otherwise requires, -(a)"Acts" means the Customs Act, the Central Excises Act and the Gold (Control) Act;(b)"Administrator" means the Administrator appointed under Section 4 of the Gold (Control) Act;(c)"authorized representative" in relation to any proceedings before the Tribunal means(i)a person authorized by the person referred to in sub-section (1) of Section 146-A of the Customs Act or, as the case may be sub-section (1) of Section 35-Q of the Central Excises Act or sub-section (1) of Section 101-A of the Gold (Control ) Act, to appear on his behalf in such proceedings; or(ii)a person duly appointed [by the Central Government or by an officer duly authorised in this behalf] [Substituted by CEGAT Notification No. 1/83, dated 3rd February, 1983.] as authorized representative to appear plead and act for the [Commissioner] [Substituted by the Finance Act, 1995 (22 of 1995), Section 50, for the word Collector.] or Administrator, in such proceedings;(d)[ (1) "Bench" means the Bench of the Tribunal and includes a Principal Bench and a Member sitting singly; [Substituted by CEGAT Notification No. 1/95, dated 30th May, 1995.](2)"Principal Bench" means a Bench constituted at the principal seat of the Tribunal (at Delhi) to which the cases arising anywhere in India may also be assigned.(3)"Zonal Bench" means a Bench (located at a place other than Delhi or at Delhi) but having jurisdiction over a specified Zone.](e)"Central Excises Act" means the [Central Excise Act, 1944] [Renamed by the Finance (No. 2) Act, 1996, Section 71.] (1 of 1944);](f)"certified copy" means the original copy of the order received by the party or a copy (including a photostat copy) thereof duly authenticated by the concerned department;(g)[Commissioner] [Substituted by the Finance Act, 1995 (22 of 1995), Section 50, for the word 'Collector'.] means the [Commissioner] [Substituted by the Finance Act, 1995 (22 of 1995), Section 50, for the word 'Collector'.] of Customs or the [Commissioner] [Substituted by the Finance Act, 1995 (22 of 1995), Section 50, for the word 'Collector'.] of Central Excises as the case may be;(h)"Customs Act" means the Customs Act, 1962 (52 of 1962);(i)"departmental authorities" means the Customs authorities as Central Excise authorities or Gold (Control) Authorities , as the case may be;(j)"Gold (Control) Act" means the Gold (Control) Act, 1968 (45 of 1968);(k)"member" means a member of the Tribunal including the President and a vice-President;(l)"prescribed" means prescribed by or under these rules;(m)"President" means the President of the Tribunal;(n)"Registrar" means the person who is for the time being discharging the functions of the Registrar" of the Tribunal, and "Registry" means the office of the Tribunal;(o)[* * *] [Omitted by CEGAT Notification No. 1/95, dated 30th May, 1995.](p)"Tribunal" means the Customs, Excise and Gold (Control) Appellate Tribunal constituted under sub-section (1) of Section 129 of the Customs Act, and includes, where the context so requires, the Bench exercising and discharging the powers and functions of the Tribunal; and(q)"Vice-President" means a Vice-President of the Tribunal and includes a Senior Vice-President appointed by the Central Government.
