https://www.taxtmi.com/acts?id=1149 Power is conferred on the Committee of Principal Chief Commissioners or Chief Commissioners, and on the Principal Commissioner or Commissioner, to examine adjudication records suo motu for assessing the legality or propriety of a decision or order passed by a subordinate customs adjudicating authority. Where the higher authority considers the order improper, it may direct the appropriate officer to apply to the Appellate Tribunal or Commissioner (Appeals) for determination of the specified points. The section excludes matters involving rate of duty, valuation, classification, exemption notifications, and related valuation adjustments. en-us Sat, 19 Jan 2008 22:45:54 +0530 Fri, 19 Jun 2026 15:46:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=1149 Power is conferred on the Committee of Principal Chief Commissioners or Chief Commissioners, and on the Principal Commissioner or Commissioner, to examine adjudication records suo motu for assessing the legality or propriety of a decision or order passed by a subordinate customs adjudicating authority. Where the higher authority considers the order improper, it may direct the appropriate officer to apply to the Appellate Tribunal or Commissioner (Appeals) for determination of the specified points. The section excludes matters involving rate of duty, valuation, classification, exemption notifications, and related valuation adjustments. Act-Rules Customs Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=1149