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      Question

      As per the Customs Tariff Act an appeal against the

      order of determination or review shall lie to the____________________
      A Central Government Correct Answer Incorrect Answer
      B Customs, Excise and Service Tax Appellate Tribunal constituted under the Customs Act Correct Answer Incorrect Answer
      C Customs, Excise and Service Tax Appellate Tribunal constituted under Customs Tariff Act Correct Answer Incorrect Answer
      D Income-tax Appellate Tribunal constituted under the Income Tax Act Correct Answer Incorrect Answer
      E National Company Law Appellate Tribunal constituted under the Companies Act Correct Answer Incorrect Answer

      Solution

      Section 9C. Appeal: (1) An appeal against the order of determination or review thereof shall lie to the Customs, Excise and Service Tax Appellate Tribunal constituted under section 129 of the Customs Act, 1962 (hereinafter referred to as the Appellate Tribunal).

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