Extension of time for Review by Review Committees of Chief Commissioners or Commissioners of Customs, Central Excise and Service Tax under Section 129D (3) of the Customs Act, 1962 and Section 35E (3) of the Central Excise Act, 1944 and Section 86 (3) of the Finance Act, 1994 - regd.

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..... ernment of India Ministry of Finance Department of Revenue Central Board of Excise & Customs (Judicial & Review Cell) New Delhi, Dated 29.09.2017 To, All the Chief Commissioners of Central Excise and Service Tax, All the Chief Commissioners of Customs Webmaster ([email protected]) Madam/Sir, Subject: Extension of time for Review by Review Committees of Chief Commissioners o .....

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..... terms of section 129A(1B) of the Customs Act, 1962 and section 35B (1B) of the Central Excise Act, 1944 and Section 86(1A) of the Finance Act, 1994, the review committees of the Commissioners for reviewing the orders in Appeal of the Commissioner (Appeals) is also appointed by the Board. The period of review is prescribed as 3 months without any extension provision. 2. Despite the sufficient time .....

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..... with the reasons for the delay. b) The last date for review should be prominently indicated in the proposal. c) Suggestions for the reconstitution of the Review Committees of the Chief Commissioners or the Commissioners, as the case may be, are to be given. 4. The above Instruction may kindly be noted for strict compliance. (Rohit Singhal) Director (Review)
Circular, Trade Notice, Public .....

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