Amendment of section 129DD

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... of an order where the amount of duty or fine or penalty, determined by such order does not exceed five thousand rupees."; (b) after sub-section (1), the following sub-section shall be inserted, namely:- "(14) The Commissioner of Customs may, if he is of the opinion that an order passed by the Commissioner (Appeals) under section 128A is not legal or proper, direct the proper officer to make an .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X