Section 129D. Powers of Committee of Principal Commissioner of Customs or Chief Commissioners of Customs or Principal Commissioner of Customs or Commissioner of Customs to pass certain orders

Bare Act

Powers of Committee of Principal Chief Commissioner of Customs or ChiefCommissioner of Customs or Principal Commissioner ofCustoms or Commissioner of Customs to pass certain orders. —

(1) The Committee of Principal Chief Commissioner of Customs or ChiefCommissioner of Customs may, of its own motion, call for and examinethe record of any proceeding in which a PrincipalCommissioner of Customs or Commissioner of Customs as an adjudicatingauthority has passed any decision or order under this Act for the purpose ofsatisfying itself as to the legality or propriety of any such decision or orderand may, by order, direct such Commissioner orany other Commissioner to apply to the Appellate Tribunal for thedetermination of such points arising out of the decision or order as may bespecified by the Committee of PrincipalChief Commissioners of Customs or Chief Commissioners of Customs in itsorder.* Provided that where the Committee of Principal Chief Commissioners of Customs or ChiefCommissioner of Customs differs in its opinion as to the legality or proprietyof the decision or order of the Principal Commissionerof Customs or Commissioner of Customs, it shall state the point or points onwhich it differs and make a reference to the Board which, after considering thefacts of the decision or order passed by the PrincipalCommissioner of Customs or Commissioner of Customs, if is of the opinion thatthe decision or order passed by the PrincipalCommissioner of Customs or Commissioner of Customs is not legal or proper,may, by order, direct such Commissioner or any other Commissioner to apply tothe Appellate Tribunal for the determination of such points arising out of thedecision or order, as may be specified in its order.

(2) The Principal Commissioner of Customsor Commissioner of Customs may, of his own motion, call for and examine therecord of any proceeding in which an adjudicating authority subordinate to himhas passed any decision or order under this Act for the purpose of satisfyinghimself as to the legality or propriety of any such decision or order and may,by order, direct such authority or any officer ofCustoms subordinate to him to apply to the Commissioner (Appeals) for the determination of suchpoints arising out of the decision or order as may be specified by the Principal Commissioner of Customs or Commissioner ofCustoms in his order.

(3) Every order under sub-section (1) orsub-section (2), as the case may be, shall be made within a period of threemonths from the date of communication of the decision or order of theadjudicating authority.

Provided that the Board may, on sufficient causebeing shown, extend the said period by another thirty days.

(4) Where in pursuance of an order under sub-section (1) orsub-section (2), the adjudicating authority or any officer of customsauthorised in this behalf by the PrincipalCommissioner of Customs or Commissioner of Customs, makes an application tothe Appellate Tribunal or the Commissioner (Appeals) within a period of one month from the date ofcommunication of the order under sub-section (1) or sub-section (2) to theadjudicating authority, such application shall be heard by the AppellateTribunal or the Commissioner (Appeals), as the casemay be, as if such application were an appeal made against the decision ororder of the adjudicating authority and the provisions of this Act regardingappeals, including the provisions of sub-section (4) of section 129A shall, sofar as may be, apply to such application.* (5)[Omitted]