Customs revision applications face new admission limits, revised fee structure, and commissioner-initiated review powers Amendment of section 129DD of the Customs Act introduces a discretion to refuse admission of revision applications where the duty, fine, or penalty does not exceed five thousand rupees. It also enables the Commissioner of Customs to direct a proper officer to apply for revision of an order of the Commissioner (Appeals) considered not legal or proper. The amendment revises the prescribed form, verification, and fee structure for applications, while exempting applications made under the Commissioner-initiated revision provision from any fee.
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.
Customs revision applications face new admission limits, revised fee structure, and commissioner-initiated review powers
Amendment of section 129DD of the Customs Act introduces a discretion to refuse admission of revision applications where the duty, fine, or penalty does not exceed five thousand rupees. It also enables the Commissioner of Customs to direct a proper officer to apply for revision of an order of the Commissioner (Appeals) considered not legal or proper. The amendment revises the prescribed form, verification, and fee structure for applications, while exempting applications made under the Commissioner-initiated revision provision from any fee.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
