Appeals and Revision
Section
129D. Powers
of Committee of
1[Principal
Chief
Commissioner of Customs or Chief Commissioner of Customs] [helldodold[Chief
Commissioner
of Customs]helldod] or
1[Principal
Commissioner of Customs or Commissioner of Customs] [helldodold[Commissioner
of Customs]helldod]
to
pass certain orders (Relevant
Updates)
(1) The Committee
of 1[Principal
Chief
Commissioner of Customs or Chief Commissioner of Customs] [helldodold[Chief
Commissioner
of Customs]helldod] may, of its
own motion, call for and examine the record of any proceeding in which a
1[Principal
Commissioner of Customs or Commissioner of Customs] [helldodold[Commissioner of Customs]helldod]
as an
adjudicating authority
has passed any decision or
order under this Act for the purpose of satisfying itself as to the legality or
propriety of any such decision or order and may, by order, direct such
Commissioner or any other Commissioner to apply to the Appellate Tribunal for
the determination of such points arising out of the decision or order as may be
specified by the Committee
of 1[Principal
Chief
Commissioner of Customs or Chief Commissioner of Customs] [helldodold[Chief
Commissioner
of Customs]helldod] in its order.
Provided
that where the Committee of
1[Principal
Chief Commissioner of Customs or Chief Commissioner of Customs] [helldodold[Chief
Commissioner of Customs]helldod] differs in its
opinion as to the legality or propriety of
the decision or order of the
1[Principal
Commissioner of Customs or Commissioner of Customs] [helldodold[Commissioner of Customs]helldod], it shall state
the point or points on which it differs and make a reference to the
Board
which,
after considering the facts of the decision
or order passed by the
1[Principal
Commissioner of Customs or Commissioner of Customs] [helldodold[Commissioner of Customs]helldod], if is of the opinion
that the decision or order passed by the
1[Principal
Commissioner of Customs or Commissioner of Customs] [helldodold[Commissioner of Customs]helldod]
is not legal or
proper, may, by order, direct such
Commissioner or any other Commissioner to apply to the Appellate Tribunal
for the determination of such points arising out of the decision or order, as
may be specified in its order.
*(2) The
1[Principal
Commissioner of Customs or Commissioner of Customs] [helldodold[Commissioner of Customs]helldod]
may,
of his own motion, call for and examine the record of any proceeding in which an
adjudicating authority subordinate to him has passed any decision or order under
this Act for the purpose of satisfying himself as to the legality or propriety
of any such decision or order and may, by order, direct such authority or any
officer of customs subordinate to him to apply
to the
Commissioner (Appeals)
for the determination of such points arising out
of the decision or order as may be specified by the
1[Principal
Commissioner of Customs or Commissioner of Customs] [helldodold[Commissioner of Customs]helldod]
in
his order.
*(3)
Every order under sub-section (1) or sub-section (2), as the case
may be, shall be made within a period of
three months from the date of communication of the decision or order of the adjudicating authority.
2[Provided that the Board may, on sufficient cause being shown, extend the said
period by another thirty days]
(4) Where in pursuance of an order
under sub-section (1) or sub-section (2), the adjudicating authority or any officer of customs
authorised in this behalf by the
1[Principal
Commissioner of Customs or Commissioner of Customs] [helldodold[ Commissioner of Customs]helldod], makes an application
to the Appellate Tribunal or the Commissioner (Appeals) ] within a period of
one
month from the date of communication of the order under sub-section (1) or
sub-section (2) to the adjudicating authority, such application shall be heard
by the Appellate Tribunal or the Commissioner (Appeals)], as the case may be, as
if such application were an appeal made against the decision or order of the
adjudicating authority
and the provisions of this Act regarding appeals,
including the provisions of sub-section (4) of section 129A shall, so far as may
be, apply to such application.
1. Substituted
Vide
Section 78 of the Finance Act 2014
2. Inserted
Vide
Section 88 of the Finance Act 2014