CESTAT - CDR is now Chief Commissioner (AR) - But who has appointed them?
GOVERNMENT has changed the designation of the officers representing the Customs and Central Excise Department before CESTAT. The New designations are:-
Rank of the officer | Present Designation | New Designation |
|---|---|---|
(i) Chief Commissioner | CDR | Chief Commissioner (A.R.) |
(ii) Commissioner | Jt. CDR | Commissioner (A.R.) |
(iii) (a) Additional commissioner | SDR | Addl. Commissioner (A.R.) |
(b) Joint Commissioner | SDR | Joint Commissioner (A.R.) |
(iv) (a) Deputy Commissioner | JDR | Deputy Commissioner (A.R.) |
(b) Assistant Commissioner | JDR | Assistant Commissioner (A.R.) |
(c) Superintendent | JDR | Superintendent (A.R.) |
(d) Appraiser | JDR | Appraiser (A.R.) |
AR stands for Authorised Representative.
As per Rule 2 (c)(ii) of the CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL (PROCEDURE) RULES, 1982,
Authorised representative in relation to any proceedings before the Tribunal means, - “a person duly appointed by the Central Government or by an officer duly authorised in this behalf as authorised representative to appear, plead and act for the Commissioner or Administrator, in such proceedings”
But has the Government or an authorised officer ever appointed an ‘authorised representative”? They are routinely posted by the Board in routine transfer orders. Are they really authorised representatives?
CBEC Circular No. 951/12/2011-CX., Dated: August 26, 2011