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Section 129D – Customs Act, 1962

The Laws – Customs Act, 1962

 

 

129D. Power of Committee of Chief Commissioners of Customs or Commissioner of Customs to pass certain orders.—

 

129D. Power of 1[Committee of Chief Commissioners of Customs] or 2[Commissioner of Customs] to pass certain orders.—(1) The 1[Committee of Chief Commissioners of Customs] may, of its own motion, call for and examine the record of any proceeding in which a 2[Commissioner of Customs] 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 3[Commissioner] 4[or any other Commissioner] to apply to the Appellate Tribunal 5[ 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 1[Committee of Chief Commissioners of Customs] in its order.

 

(2) The 2[Commissioner of Customs] may of his own motion, call for and examine the record of any proceeding in which an adjudicating authority subordinate to him has passed any decision or order under this Act for the purpose of satisfying himself as to the legality or propriety of any such decision or order and may, by order, direct 6[such authority or any officer of customs subordinate to him] to apply to the 7[Commissioner (Appeals)] for the determination of such points arising out of the decision or order as may be specified by the 2[Commissioner of Customs] in his order.

 

8[(3) The Committee of Chief Commissioners of Customs or the Commissioner of Customs, as the case may be, shall make order under sub-section (1) or sub-section (2) within a period of three months from the date of communication of the decision or order of the adjudicating authority.]

 

(4) Where in pursuance of an order under sub-section (1) or sub-section (2), the adjudicating or any officer of customs authorised in this behalf by the 3[Commissioner of Customs] makes an application to the Appellate Tribunal 5[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] or the 7[Commissioner (Appeals)] within a period of 9[one month] from the date of communication of the order under sub-section (1) or sub-section (2) to the adjudicating authority, such application shall be heard by the Appellate Tribunal 5[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] or the 7[Commissioner (Appeals)] as the case may be, as if such applications were an appeal made against the decision or order of the adjudicating authority and the provisions of this Act regarding appeals, including the provisions of sub-section (4) of section 129A 5[or, as the case may be, the provisions of the Customs and Excise Revenues Appellate Act, 1986] shall, so far as may be, apply to such application.

 

10[(5) The provisions of this section shall not apply to any decision or order in which the determination of any question having a relation to the rate of the duty or to the value of goods for the purposes of assessment of any duty is in issue or is one of the points in issue.

 

Explanation.—For the purposes of this sub-section, the determination of a rate of duty in relation to any goods or valuation of any goods for the purposes of assessment of duty includes the determination of a question—

 

(a) relating to the rate of duty for the time being in force, whether under the Customs Tariff Act, 1975 (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(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 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 values of any goods for the purposes of assessment of duty shall be enhanced or reduced by the addition or reduction of the amounts in respect of such matters as are specifically provided in this Act.]

———-

1. Subs. by Act 18 of 2005, sec. 71, for “Board” (w.e.f. 13-5-2005).

 

2. Subs. by Act 22 of 1995, sec. 50, for “Collector of Customs” (w.e.f. 26-5-1995).

 

3. Subs. by Act 22 of 1995, sec. 50, for “Collector” (w.e.f. 26-5-1995).

 

4. Ins. by Act 14 of 2001, sec. 111 (w.e.f. 11-5-2001).

 

5. Ins. by Act 62 of 1986, sec. 34.

 

6. Subs. by Act 29 of 2006, sec. 29, for “such authority” (w.e.f. 13-7-2006)

 

7. Subs. by Act 22 of 1995, sec. 50, for “Collector (Appeals)” (w.e.f. 26-5-1995).

 

8. Subs. by Act 22 of 2007, sec. 111(i), for sub-section (3) (w.e.f. 11-5-2007). Earlier sub-section (3) was substituted by Act 20 of 2002, sec. 128 (w.e.f. 11-5-2002) and was amended by Act 18 of 2005, sec. 71 (w.e.f. 13-5-2005). Sub-section (3), before substitution by Act 22 of 2007, stood as under: “(3) The Committee of Chief Commissioners of Customs or the Commissioner of 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.”.

 

9. Subs. by Act 22 of 2007, sec. 111(ii), for “three months” (w.e.f. 11-5-2007).

 

10. Ins. by Act 29 of 1988, sec. 4 (w.e.f. 1-7-1988).

 

 

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Laws – Customs Act, 1962

 

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