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of <h1>Section 129D Empowers Review of Customs Decisions by Committees, Allows Appeals to Tribunal for Final Determination</h1> Section 129D of the Customs Act, 1962, grants powers to committees of Principal Chief Commissioners or Chief Commissioners of Customs to review decisions made by Commissioners of Customs. These committees can examine the legality or propriety of such decisions and direct the Commissioner to apply to the Appellate Tribunal for further determination. If there is a disagreement within the committee, a reference is made to the Board, which can order an appeal if the decision is deemed improper. Orders must be made within three months, with a possible extension of thirty days. Appeals are treated as if they were made against the original decision.
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