Revision Application - CBEC's Customs Manual 2023 - Customs

5. Revision Application: 5.1 The Central Government may, on the application of any person aggrieved by the order of Commissioner or Commissioner (Appeals), in cases of baggage, Drawback and short-landing/ not landing of goods, annul or modify such orders as prescribed under Section 129DD of the Customs Act, 1962. However, the Central Government may refuse to admit an application in respect of an order where the differential duty or fine or penalty involved determined by such order does not exceed Rs.5,000/-. 5.2 The filing of an application for Revision by Central Government need to be made within three months from the date of communication to the applicant of order against which the application is being made. The Central Government may allow a further period of three months, if it is satisfied that there was sufficient cause for not presenting it within the limitation period. 5.3 In terms of Sections 129A and 129DD of the Customs Act, 1962 and the Customs (Appeals) Rules, 1982 the Revision Application is required to be filed in a Form No. CA 8, prescribed under Rules 8A and 8B of the said Rules. The fee prescribed is (a) Rs.200/-, where the amount of duty and interest demanded, fine or penalty levied is upto Rs.1 lakh; (b) Rs.1,000/-, where the amount of duty and interest demanded, fine or penalty levied is more than Rs.1 lakh. However, no fee is to be paid in case Revision Application is filed by the Department.