Review of orders passed by Commissioner of Customs and Commissioner (Appeals) and filing of appeal by Department: - CBEC's Customs Manual 2023 - Customs

4. Review of orders passed by Commissioner of Customs and Commissioner (Appeals) and filing of appeal by Department: 4.1 The process of review of the order of Principal Commissioner of Customs or Commissioner of Customs and Commissioner of Customs (Appeals), by the Department is prescribed in Section 129 D(1) and Section 129A(2) of the Customs Act, respectively. 4.2 As prescribed in section 129D(1) of the Customs Act, 1962, the Committee of Principal Chief Commissioner of Customs or Chief Commissioner of Customs may call for and examine the records of any proceedings in which Principal Commissioner of Customs or Commissioner of Customs has passed any decision or order as an adjudicating authority, for satisfying itself as to the legality or propriety of any such decision or order. The Committee of Principal Chief Commissioners of Customs or Chief Commissioner of Customs, that consists of two, one of them being Jurisdictional Chief Commissioners, wherein, may direct, by an order, the Commissioner to file an appeal to the Appellate Tribunal. In case the Committee differs in its opinion as to the legality or propriety of the decision or order it shall make a reference to the Board, and the Board will examine such order, and if it is of the view that order is not legal and proper, may, by order, direct the concerned Commissioner to appeal to the Tribunal. 4.3 As prescribed in section 129D(2) of the Customs Act, 1962, the Principal Commissioner of Customs or Commissioner of Customs may call for and examine the record of any proceedings in which an adjudicating authority subordinate to him has passed any decision or order under Customs 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 Principal Commissioner of Customs or Commissioner of Customs in his order. 4.4 Every order under sub-section (1) or sub-section (2) has to be passed within three months from date of communication of the decision or order of the adjudicating authority; PROVIDED that the Board may, on sufficient cause being shown, extend the said period by another thirty days. An appeal would be filed by the adjudicating authority or any officer of customs authorized in this behalf 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 the said sub-sections. 4.5 The Committee of Chief Commissioners is notified by the Board under Section 129A(1B) of the said Act vide Notification No. 39/2005-Cus.(NT), dated 13-5-2005. 4.6 In terms of Sections 129A(2), the Committee of Commissioners of Customs may, if it is of opinion that an order passed by the Commissioner (Appeals) under section 128A, is not legal or proper, direct the proper officer to appeal on its behalf to the Appellate Tribunal against such order. PROVIDED that where the Committee of Principal Commissioners of Customs or Commissioners of Customs differs in its opinion regarding the appeal against the order of the Commissioner (Appeals), it shall state the point or points on which it differs and make a reference to the jurisdictional Principal Chief Commissioner of Customs or Chief Commissioner of Customs who shall, after considering the facts of the order, if is of the opinion that the order passed by the Commissioner (Appeals) is not legal or proper, direct the proper officer to appeal to the Appellate Tribunal against such order. 4.7 The Committee of Commissioners is notified by the Board under Section 129A(2) of the said Act vide Notification No. 40/2005-Cus.(NT), dated 13-5-2005.