Customs review powers enable higher authorities to scrutinize adjudication orders and direct appeals on specified legal points. Power is conferred on the Committee of Principal Chief Commissioners or Chief Commissioners, and on the Principal Commissioner or Commissioner, to examine adjudication records suo motu for assessing the legality or propriety of a decision or order passed by a subordinate customs adjudicating authority. Where the higher authority considers the order improper, it may direct the appropriate officer to apply to the Appellate Tribunal or Commissioner (Appeals) for determination of the specified points. The section excludes matters involving rate of duty, valuation, classification, exemption notifications, and related valuation adjustments.