TaxTMI 
TaxTMI 
Review of orders passed by Commissioner of Customs and Commissioner (Appeals) and filing of appeal by Department
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....sioner of Customs and Commissioner of Customs (Appeals), by the Department is prescribed in Section 129 D(1) and Section 129A(2) of the Customs Act, respectively. 4.2 As prescribed in section 129D(1) of the Customs Act, 1962, the Committee of Principal Chief Commissioner of Customs or Chief Commissioner of Customs may call for and examine the records of any proceedings in which Principal Commissi....
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....on 129D(2) of the Customs Act, 1962, the Principal Commissioner of Customs or Commissioner of Customs may call for and examine the record of any proceedings in which an adjudicating authority subordinate to him has passed any decision or order under Customs Act for the purpose of satisfying himself as to the legality or propriety of any such decision or order and may, by order, direct such authori....
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.... order under the said sub-sections. 4.5 The Committee of Chief Commissioners is notified by the Board under Section 129A(1B) of the said Act vide Notification No. 39/2005-Cus.(NT), dated 13-5-2005. 4.6 In terms of Sections 129A(2), the Committee of Commissioners of Customs may, if it is of opinion that an order passed by the Commissioner (Appeals) under section 128A, is not legal or proper, dire....