Review committee constitution under customs law: two-commissioner panels assigned to specific appeals jurisdictions for administrative review. The Board constitutes Review Committees for administrative review by pairing two named Commissioners of Central Excise to form the Committee for specific territorial areas corresponding to a designated Commissioner (Appeals). The Table in the Order lists each pairing and the appeals jurisdiction it serves; definitions clarify that 'Commissioner of Central Excise (Appeals)' and 'Commissioner of Central Excise' include officers empowered to act as Commissioner of Customs and that 'Commissioner' includes 'Principal Commissioner' where applicable.
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.
Review committee constitution under customs law: two-commissioner panels assigned to specific appeals jurisdictions for administrative review.
The Board constitutes Review Committees for administrative review by pairing two named Commissioners of Central Excise to form the Committee for specific territorial areas corresponding to a designated Commissioner (Appeals). The Table in the Order lists each pairing and the appeals jurisdiction it serves; definitions clarify that "Commissioner of Central Excise (Appeals)" and "Commissioner of Central Excise" include officers empowered to act as Commissioner of Customs and that "Commissioner" includes "Principal Commissioner" where applicable.
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