Reference procedure for differing Committee opinions allows Board to direct Appellate Tribunal application; a three month order deadline follows. Where the Committee of Chief Commissioners of Customs differs as to the legality or propriety of a Commissioner's decision, it must state the points of difference and refer them to the Board, which may direct the Commissioner to apply to the Appellate Tribunal for determination of those points; every order under the internal reference provisions must be made within a fixed period of three months from communication of the adjudicating authority's decision.