Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Amendment to Section 129A: Disagreements by Customs Commissioners to be referred to Jurisdictional Chief Commissioner for review.</h1> In the amendment to Section 129A of the Customs Act, a proviso and explanation are added to sub-section (2). If the Committee of Commissioners of Customs disagrees on an appeal against a Commissioner's order, they must specify the points of disagreement and refer the matter to the jurisdictional Chief Commissioner of Customs. The Chief Commissioner, after reviewing the case, may direct an appeal to the Appellate Tribunal if the order is deemed illegal or improper. The term 'jurisdictional Chief Commissioner' refers to the Chief Commissioner with authority over the adjudicating authority involved.
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