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of <h1>Central Government Can Annul or Modify Customs Orders Under Section 129DD; Applications Must Meet Specific Criteria and Deadlines.</h1> Section 129DD of the Customs Act, 1962, allows the Central Government to annul or modify orders passed under section 128A upon application by an aggrieved party, except when the duty, fine, or penalty involved is less than five thousand rupees. The Principal Commissioner or Commissioner of Customs can also request a revision if they find an order under section 128A improper. Applications must be filed within three months, extendable by another three months for valid reasons, and accompanied by a fee based on the monetary value involved. The Central Government can also independently annul or modify orders but cannot enhance penalties or confiscate goods without due notice.
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