Revision application rights: Central Government may annul or modify certain customs orders, subject to filing limits and fees. Central Government may, on application by an aggrieved person, annul or modify orders of the Commissioner or Commissioner (Appeals) in baggage, drawback and short landing/not landing cases; applications may be refused where the differential duty, fine or penalty involved does not exceed the specified threshold. Applications must be filed within three months of communication, with a possible discretionary three month extension for sufficient cause. The Revision Application must be filed in Form No. CA 8 and attracts a prescribed fee, with an exemption where the Department files the application.
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Provisions expressly mentioned in the judgment/order text.
Revision application rights: Central Government may annul or modify certain customs orders, subject to filing limits and fees.
Central Government may, on application by an aggrieved person, annul or modify orders of the Commissioner or Commissioner (Appeals) in baggage, drawback and short landing/not landing cases; applications may be refused where the differential duty, fine or penalty involved does not exceed the specified threshold. Applications must be filed within three months of communication, with a possible discretionary three month extension for sufficient cause. The Revision Application must be filed in Form No. CA 8 and attracts a prescribed fee, with an exemption where the Department files the application.
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