Powers of Committee of [Principal Commissioner of Customs or] Chief Commissioners of Customs or [Principal Commissioner of Customs or] Commissioner of Customs to pass certain orders

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....of Customs or] Commissioner of Customs to pass certain orders. - (1) The Committee of 5[Principal Chief Commissioners of Customs or] Chief Commissioners of Customs may, of its own motion, call for and examine the record of any proceeding in which a 5[Commissioner of Customs or] Commissioner of Customs as an adjudicating authority has passed any decision or order under this Act for the purpose of ....

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....n or order passed by the 5[Principal Commissioner of Customs or] Commissioner of Customs, if is of the opinion that the decision or order passed by the 5[Principal Commissioner of Customs or] Commissioner of Customs is not legal or proper, may, by order, direct such Commissioner or any other Commissioner to apply to the Appellate Tribunal for the determination of such points arising out of the dec....

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....ithin a period of three months from the date of communication of the decision or order of the adjudicating authority.] 4[Provided that the Board may, on sufficient cause being shown, extend the said period by another thirty days.] (4) Where in pursuance of an order under sub-section (1) or sub-section (2), the adjudicating authority or any officer of customs authorised in this behalf by the 5[P....