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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>Board referral power enables review and direction to seek appellate determination for contested customs decisions within a set period.</h1> The amendment permits the Committee of Chief Commissioners of Customs to state points of difference on the legality or propriety of a Commissioner's decision and refer those points to the Board, which may direct the Commissioner to apply to the Appellate Tribunal for determination if it finds the decision not legal or proper. It also mandates that every order under subsection (1) or (2) be made within a three-month period from the date of communication of the adjudicating authority's decision or order.

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