Amendment of section 129DD

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Full Text of the Document

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....dmit an application in respect of an order where the amount of duty or fine or penalty, determined by such order does not exceed five thousand rupees."; (b) after sub-section (1), the following sub-section shall be inserted, namely:- "(1A) The Commissioner of Customs may, if he is of the opinion that an order passed by the Commissioner (Appeals) under section 128A is not legal or....