Revision by Central Government [Section 129DD]:

The Central Government may, on the application of any person aggrieved by any order passed under section 128A, where the order is of the nature referred to in the first proviso to sub-section (1) of section 129A, annul or modify such order. The Central Government is vested with the powers to review orders of the Commissioner Appeals on an application made by any aggrieved person. The powers can be exercised as follows:

1. The Central Government may in its discretion, refuse to admit an application in respect of an order where the amount of duty or fine or penalty, determined by such order does not exceed five thousand rupees.

2. The Principal Commissioner/Commissioner of Customs may, if he is of the opinion that an order passed by the Commissioner (Appeals) under section 128A is not legal or proper, direct the proper officer to make an application on his behalf to the Central Government for revision of such order.

3. An application under sub-section (1) shall be made within three months from the date of the communication to the applicant of the order against which the application is being made. Provided that the Central Government may, if it is satisfied that the applicant was prevented by sufficient cause from presenting the application within the aforesaid period of three months, allow it to be presented within a further period of three months.

4. Where the central Government is of the opinion that there is short levy or non levy of duty no order levying or enhancing duty can be made unless show cause notice is given within the time limit prescribed in Section 28.