Powers of Committee of Principal Chief Commissioner/Chief Commissioner of Customs or Principal Commissioner/Commissioner of Customs to pass certain orders [Section 129D]:

This section empowers the Committee of Principal Chief Commissioners/Chief Commissioners of Customs and Principal Commissioner/Commissioner of Customs to review certain orders. The provisions are discussed below in detail:

Review by Committee of Principal Chief Commissioners/Chief Commissioners of Customs: Section 129D(1) gives powers to Committee of Principal Chief Commissioner/Chief Commissioners or Principal Commissioner/Commissioner of Customs to pass certain orders.

The Committee of Principal Chief Commissioners/Chief Commissioners may of its own motion, call for and examine the record of any proceeding in which a Principal Commissioner/Commissioner of Customs has passed any order so as to satisfy itself upon the legality or propriety of the order. Thereafter, the Committee of Principal Chief Commissioners/Chief Commissioners may direct such Principal Commissioner/Commissioner or any other Principal Commissioner/Commissioner to apply to the Appellate Tribunal to determine such points arising out of the decision or order as may be specified by it.

Difference in opinion in the Committee of Principal Chief Commissioners/Chief Commissioners of Customs: Where the Committee of Principal Chief Commissioners/Chief Commissioners of Customs differs in its opinion as to the legality or propriety of the decision or order of the Principal Commissioner/Commissioner of Customs, it shall state the point or points on which it differs and make a reference to the Board. If the Board is of the opinion that the decision or order passed by the Principal Commissioner/Commissioner of Customs if it is of the opinion that it is not legal or proper, it may direct such Principal Commissioner/Commissioner or any other Principal Commissioner/Commissioner to apply to the Appellate Tribunal for the determination of such points arising out of the decision or order.

Review by Principal Commissioner/Commissioner of Customs: Sub-section (2) of section 129D grants similar powers of review to the Principal Commissioner/Commissioner of Customs in respect of decisions taken by the adjudicating authority subordinate to him. The Principal Commissioner/Commissioner may direct such authority or any officer of customs subordinate to him to apply to the Commissioner (Appeals) to determine such points as may be specified by him.

Time limit for passing the order: Every order under sub-section (1) and sub-section (2) shall be made within a period of 3 months from the date of communication of the decision or order of the adjudicating authority [Sub-section (3)].

Board may, on sufficient cause being shown, extend the aforesaid period by another 30 days.

Time limit for making the application to CESTAT/Commissioner (Appeals): The time period available to the Principal Commissioner/Commissioner or the adjudicating authority to make an application to the Appellate Tribunal or the Commissioner (Appeals) is 1 month from the date of communication of the order of the Committee of the Principal Chief Commissioner/Chief Commissioner or Principal Commissioner/Commissioner. Such application shall be heard by the Appellate Tribunal or the Commissioner (Appeals) as if such application were an appeal made against the decision or order of the adjudicating authority. The provisions regarding appeals, including the provisions of sub-section (4) of section 129A shall, so far as may be, apply to such application.