Revision by Central Government allows annulment or modification of certain customs orders subject to notice and procedural safeguards. Creates a Government power to annul or modify certain customs adjudicatory orders on application by an aggrieved person or on the Government's own motion; requires prescribed form, verification and fee; imposes a brief application period with discretionary extension for sufficient cause; prohibits further enhancement of penalties or greater-value confiscation where the original order already did so, and mandates notice to show cause within specified time limits before any penal enhancement or duty reassessment.
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Provisions expressly mentioned in the judgment/order text.
Revision by Central Government allows annulment or modification of certain customs orders subject to notice and procedural safeguards.
Creates a Government power to annul or modify certain customs adjudicatory orders on application by an aggrieved person or on the Government's own motion; requires prescribed form, verification and fee; imposes a brief application period with discretionary extension for sufficient cause; prohibits further enhancement of penalties or greater-value confiscation where the original order already did so, and mandates notice to show cause within specified time limits before any penal enhancement or duty reassessment.
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