Customs review power under section 129D(2) does not extend to normal bill of entry assessments without an adjudicating order.

Section 129D(2) review power is limited to records of proceedings in which a subordinate adjudicating authority has passed a decision or order. Normal assessments made on bills of entry do not, by themselves, establish an adjudicating decision or order for that purpose. On the facts stated, the review order did not show that the impugned assessment involved a subordinate adjudicating determination whose legality or propriety could be examined. The appeal filed pursuant to the review order was therefore not maintainable under section 129D(2) of the Customs Act, 1962 and was rejected.

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Issues: Whether an appeal filed pursuant to a review order under section 129D(2) of the Customs Act, 1962 was maintainable when the impugned assessment arose from bill of entry assessments and no adjudicating order or decision had been passed by a subordinate adjudicating authority.

Analysis: The review power under section 129D(2) is confined to examination of the record of proceedings in which a subordinate adjudicating authority has passed a decision or order. The assessments on the bills of entry were normal assessment proceedings and not shown to be an adjudicating decision or order of the kind contemplated by section 129D(2). The review order did not demonstrate how the appeal was maintainable on the basis of such assessments, and the legality or propriety of any adjudicating decision was not established.

Conclusion: The appeal was not maintainable under section 129D(2) of the Customs Act, 1962 and was rejected.

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