TaxTMI 
TaxTMI 
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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....;as an adjudicating authority has passed any decision or order under this Act for the purpose of satisfying itself as to the legality or propriety of any such decision or order and may, by order, direct such ^8[Commissioner] ^9[or any other Commissioner] to apply to the Appellate Tribunal ^3[or, as the case may be, the Customs and Excise Revenues Appellate Tribunal established under section 3 of the Customs and Excise Revenues Appellate Tribunal Act, 1986] for the determination of such points arising out of the decision or order as may be specified by the ^11B[Committee of ^17B[Principal Chief Commissioner of Customs or Chief Commissioner of Customs]] in its order. ^15[Provided that where the Committee of ^17C[Principal Chief Commis....
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....Every order under sub-section (1) or sub-section (2), as the case may be, shall be made within a period of three months from the date of communication of the decision or order of the adjudicating authority.] ^19[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 ^18G[Principal Commissioner of Customs or Commissioner of Customs], makes an application to the Appellate Tribunal ^3A[or, as the case may be, the Customs and Excise Revenues Appellate Tribunal established under section 3 of the Customs and Excise Revenues Ap....
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....5 (51 of 1975) or under any other Central Act providing for the levy and collection of any duty of customs, In relation to any goods on or after the 28th day of February, 1986; or (b) relating to the value of goods for the purposes of assessment of any duty in cases where the assessment is made on or after the 28th day of February, 1986; or (c) whether any goods fall under a particular heading or sub-heading of the First Schedule or the Second Schedule to the Customs Tariff Act, 1975 (51 of 1975), or that any goods are or not covered by a particular notification or order issued by the Central Government granting total or partial exemption from duty; or (d) whether the value of any goods for the purposes of assessm....
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....s, "Collector of Customs" 6C. Substituted vide Section 50 of the Finance Act, 1995 w.e.f. 26-05-1995 before it was read as, "Collector of Customs" 6D. Substituted vide Section 50 of the Finance Act, 1995 w.e.f. 26-05-1995 before it was read as, "Collector of Customs" 7. Substituted vide Section 50 of the Finance Act, 1995 w.e.f. 26-05-1995 before it was read as, "Collector (Appeals)" 7A. Substituted vide Section 50 of the Finance Act, 1995 w.e.f. 26-05-1995 before it was read as, "Collector (Appeals)" 7B. Substituted vide Section 50 of the Finance Act, 1995 w.e.f. 26-05-1995 before it was....
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.... Customs, as the case may be, shall, where it is possible to do so, make order under sub-section (1) or sub-section (2), within a period of six months, but not beyond a period of one year, from the date of the decision or order of the adjudicating authority.]" 14. Substituted vide Section 111 of the Finance Act, 2007 w.e.f. 11-05-2007 before it was read as, "three months" 15. Inserted vide Section 72 of the Finance Act, 2008 w.e.f. 10-05-2008 16. Substituted vide Section 72 of the Finance Act, 2008 w.e.f. 10-05-2008 before it was read as, "^13[(3) The Committee of Chief Commissioners of Customs or the Commissioner of Customs, as the case may be, shall ....