Commissioner (Appeals) consideration of nonfiling circumstances now permitted, expanding procedural review in appellate proceedings. Amendment adds Commissioner (Appeals) to the forums in sub section (4), enabling the Commissioner (Appeals) hearing an appeal, application, revision or reference to consider the circumstances under which the appeal, application, revision or reference was not filed by the Commissioner of Customs pursuant to orders, instructions or directions issued under sub section (1).
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.
Commissioner (Appeals) consideration of nonfiling circumstances now permitted, expanding procedural review in appellate proceedings.
Amendment adds Commissioner (Appeals) to the forums in sub section (4), enabling the Commissioner (Appeals) hearing an appeal, application, revision or reference to consider the circumstances under which the appeal, application, revision or reference was not filed by the Commissioner of Customs pursuant to orders, instructions or directions issued under sub section (1).
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