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of <h1>Customs Manual 2025: Procedures for Reviewing Orders and Filing Appeals under Sections 129D(1) & 129A(2) Explained</h1> The Customs Manual 2025 outlines the procedures for reviewing orders by the Commissioner of Customs and Commissioner (Appeals) and the subsequent filing of appeals by the Department. According to Sections 129D(1) and 129A(2) of the Customs Act, the Committee of Principal Chief Commissioners or Chief Commissioners can review decisions for legality or propriety and direct appeals to the Appellate Tribunal. If there is a disagreement within the Committee, the matter is referred to the Board for further examination. Orders must be reviewed within three months, with possible extensions, and appeals filed within one month. Notifications under Sections 129A(1B) and 129A(2) establish the Committees' authority.
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