Revision by Central Government can annul or modify specified customs appellate orders, subject to time, fee and notice constraints. Section 129DD permits the Central Government to annul or modify specified orders under section 128A on application by an aggrieved person or on its own motion; Commissioners may direct applications for revision. Applications must ordinarily be filed within three months (with a possible discretionary three month extension), comply with prescribed form and verification requirements, and attract tiered fees except when filed under Commissioner direction. The section bars enhancing penalties or confiscating higher value goods where an appellate order already did so, and requires notice to show cause within statutory limitation periods before levying or enhancing duties or penalties.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Revision by Central Government can annul or modify specified customs appellate orders, subject to time, fee and notice constraints.
Section 129DD permits the Central Government to annul or modify specified orders under section 128A on application by an aggrieved person or on its own motion; Commissioners may direct applications for revision. Applications must ordinarily be filed within three months (with a possible discretionary three month extension), comply with prescribed form and verification requirements, and attract tiered fees except when filed under Commissioner direction. The section bars enhancing penalties or confiscating higher value goods where an appellate order already did so, and requires notice to show cause within statutory limitation periods before levying or enhancing duties or penalties.
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