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

..... sioner 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 Co .....

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

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..... mmissioner 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 Tribun .....

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

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