Review powers over customs orders enable committees to direct departmental appeals to the appellate tribunal under statutory procedure.

Senior customs authorities and prescribed committees may call for and examine adjudication records and, if satisfied about illegality or impropriety, direct filing of appeals to the Commissioner (Appeals) or Appellate Tribunal. Orders directing review must be passed within three months of communication, subject to a Board extension of thirty days, and resulting appeals or applications must be filed within one month of communication. Committees differing internally must refer specified points to the Board or jurisdictional Principal Chief Commissioner or Chief Commissioner, who may direct an appeal.

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