Revision application remedy allows annulment or modification of customs orders subject to limitation, admissibility threshold, and filing fees.

A statutory mechanism permits aggrieved persons to apply to the Central Government for annulment or modification of Commissioner or Commissioner (Appeals) orders in baggage, drawback and short landing/not landing matters by filing a Revision Application in Form CA 8 within the prescribed limitation period, subject to a discretionary extension for sufficient cause; applications involving differential duty, fine or penalty below a specified monetary threshold may be refused, and a graded fee schedule applies, with departmental filings exempt from payment.

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