Central Government Can Revise Customs Orders u/s 129DD; Applications Allowed Within 3-6 Months.

Section 129DD of the Customs Act, introduced by the Finance Act, 1984, allows the Central Government to revise orders made under section 128A. Aggrieved individuals can apply for annulment or modification of such orders within three months, extendable by another three months if justified. Applications must adhere to specified forms and include a fee. The government can also revise orders on its own initiative but cannot enhance penalties or confiscate goods without due notice. Orders involving unlevied or short-levied customs duties require a notice to show cause within the timeframe specified in section 28.

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