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          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.

          <h1>Committee referral to Chief Commissioner enables appeal to Appellate Tribunal where Commissioner (Appeals) order is deemed improper.</h1> Amendment permits the Committee of Commissioners of Customs to state points of disagreement with a Commissioner (Appeals) order and refer those points to the jurisdictional Chief Commissioner, who, if satisfied the appeal order is not legal or proper after considering the facts, may direct the proper officer to appeal to the Appellate Tribunal; the Explanation defines 'jurisdictional Chief Commissioner' as the Chief Commissioner of Customs having jurisdiction over the adjudicating authority.

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