Committee disagreement triggers review and potential direction to appeal against Commissioner (Appeals) orders to higher tribunal. If the Committee of Commissioners of Customs differs with the Commissioner (Appeals) decision, it must state the points of difference and refer the case to the jurisdictional Chief Commissioner, who may, after considering the facts and if it considers the appeal order not legal or proper, direct the proper officer to appeal to the Appellate Tribunal.
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.
Committee disagreement triggers review and potential direction to appeal against Commissioner (Appeals) orders to higher tribunal.
If the Committee of Commissioners of Customs differs with the Commissioner (Appeals) decision, it must state the points of difference and refer the case to the jurisdictional Chief Commissioner, who may, after considering the facts and if it considers the appeal order not legal or proper, direct the proper officer to appeal to the Appellate Tribunal.
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