Review powers of customs committees can require filing appeals to the Appellate Tribunal under prescribed statutory procedure. Hierarchical supervisory committees and senior Commissioners may call for records to review the legality of orders and direct filing of appeals to the Appellate Tribunal or applications to the Commissioner (Appeals). Committees include the jurisdictional Chief Commissioner, may refer matters to the Board, and must pass review orders within three months (extendable by the Board by thirty days); appeals under these supervisory directions must be filed within one month of communication.