Commissioner (Appeals) consideration of nonfiling circumstances now permitted, expanding procedural review in appellate proceedings. Amendment adds Commissioner (Appeals) to the forums in sub section (4), enabling the Commissioner (Appeals) hearing an appeal, application, revision or ... Summary
Commissioner (Appeals) consideration of nonfiling circumstances now permitted, expanding procedural review in appellate proceedings.
Amendment adds Commissioner (Appeals) to the forums in sub section (4), enabling the Commissioner (Appeals) hearing an appeal, application, revision or reference to consider the circumstances under which the appeal, application, revision or reference was not filed by the Commissioner of Customs pursuant to orders, instructions or directions issued under sub section (1).
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