Committee disagreement triggers review and potential direction to appeal against Commissioner (Appeals) orders to higher tribunal. If the Committee of Commissioners of Customs differs with the Commissioner (Appeals) decision, it must state the points of difference and refer the case ... Summary
Committee disagreement triggers review and potential direction to appeal against Commissioner (Appeals) orders to higher tribunal.
If the Committee of Commissioners of Customs differs with the Commissioner (Appeals) decision, it must state the points of difference and refer the case to the jurisdictional Chief Commissioner, who may, after considering the facts and if it considers the appeal order not legal or proper, direct the proper officer to appeal to the Appellate Tribunal.
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