Powers of Committee of [Principal Commissioner of Customs or] Chief Commissioners of Customs or [Principal Commissioner of Customs or] Commissioner of Customs to pass certain orders

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..... incipal Commissioner of Customs or] Commissioner of Customs to pass certain orders. - (1) The Committee of 5 [Principal Chief Commissioners of Customs or] Chief Commissioners of Customs may, of its own motion, call for and examine the record of any proceeding in which a 5 [Commissioner of Customs or] Commissioner of Customs as an adjudicating authority has passed any decision or order unde .....

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..... ch, after considering the facts of the decision or order passed by the 5 [Principal Commissioner of Customs or] Commissioner of Customs, if is of the opinion that the decision or order passed by the 5 [Principal Commissioner of Customs or] Commissioner of Customs is not legal or proper, may, by order, direct such Commissioner or any other Commissioner to apply to the Appellate Tribunal for the d .....

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..... tion (1) or sub-section (2), as the case may be, shall be made within a period of three months from the date of communication of the decision or order of the adjudicating authority. ] 4 [ Provided that the Board may, on sufficient cause being shown, extend the said period by another thirty days. ] (4) Where in pursuance of an order under sub-section (1) or sub-section (2), the adjudic .....

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..... Inserted by Finance Act, 2008, w.e.f. 10.5.2008. 2. Substituted by Finance Act, 2008, w.e.f. 10.5.2008. Before substitution it was read as under: (3) The Committee of Chief Commissioners of Customs or Commissioner of Customs, as the case may be, shall make order under sub-section (1) or sub-section (2) within a period of three months from the date of communication of the decision or ord .....

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