Lawzonline.com

 

 

 


  Home>>Bare Acts>>Back to Index

 

 

129DA. Powers of revision of Board or Commissioner of Customs in certain cases. – (1) The Board may, of its own motion or on the application of any aggrieved person or otherwise, call for and examine the record of any proceeding in which a Commissioner of Customs has passed any decision or order not being a decision or order passed under sub- (2) of this of the nature referred to in sub- (5) of 129D for the purpose of satisfying itself as to the correctness, legality or propriety of such decision or order and may pass such order thereon as it thinks fit.

(2) The Commissioner of Customs may, of his own motion or on the application of any aggrieved person or otherwise, call for and examine the record of any proceeding in which an adjudicating authority subordinate to him has passed any decision or order of the nature referred to in sub- (5) of 129D for the purpose of satisfying himself as to the correctness, legality or propriety of such decision or order and may pass such order thereon as he thinks fit.

(3) (a) No decision or order under this shall be made so as to prejudicially affect any person unless such person is given a reasonable opportunity of making representation and if, he so desires, of being heard in his defence.

(b) Where the Board or, as the case may be, the Commissioner of Customs is of the opinion that any duty has not been levied or has been short-levied or short-paid or erroneously refunded, no order requiring the affected person to pay any duty not levied or paid, short-levied or short-paid or erroneously refunded shall be passed under this unless such person is given notice within the time limit specified in 28 to show cause against the proposed order.

(4) No proceedings shall be initiated under sub- (1) or sub- (2) in respect of any decision or order after the expiry of a period of six months from the date of communication of such decision or order

Provided that in respect of any decision or order passed before the commencement of the Customs and Central Excises Laws (Amendment) Act, 1988, the provisions of this sub- shall have effect as if for the words “six months”, the words “one year” were substituted.

(5) Any person aggrieved by any decision or order passed under sub- (1) or sub- (2) may appeal to the Customs and Excise Revenues Appellate Tribunal established under 3 of the Customs and Excise Revenues Appellate Tribunal Act, 1986 (62 of 1986), against such decision or order.

 

 

 

 

Central Bare Acts
State Bare Acts

   

 

 

 


Home | Law Dictionary | Law Schools | Law Digest | Bare Acts | Disclaimer |  Privacy Policy


   
   
 

  

 

Copy right : Indu Info (All rights reserved)