Section 129D:
Powers of Committee of Principal Chief Commissioner of Customs or Chief Commissioner of Customs or Principal Commissioner of Customs or Commissioner of Customs to pass certain orders.
129D. Powers of 1[Committee of 2[Principal Chief Commissioner of Customs or Chief
Commissioner of Customs]] or 3[Principal Commissioner of Customs or Commissioner of Customs]
Customs] to pass certain orders.--(1) The 1[Committee of 2[Principal Chief Commissioner of Customs
or Chief Commissioner of Customs]] may, of its own motion, call for and examine the record of any
proceeding in which a 3[Principal Commissioner of Customs or 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 4[Commissioner] 5[or any other Commissioner] to apply to the Appellate Tribunal for the
determination of such points arising out of the decision or order as may be specified by the 1[Committee
of 2[Principal Chief Commissioners of Customs or Chief Commissioners of Customs]] in its order:
6[Provided that where the Committee of 7[Principal Chief Commissioners of Customs or Chief
Commissioner of Customs] differs in its opinion as to the legality or propriety of the decision or order of
the 8[Principal Commissioner of Customs or Commissioner of Customs], it shall state the point or points
on which it differs and make a reference to the Board which, after considering the facts of the decision or
order passed by the 8[Principal Commissioner of Customs or Commissioner of Customs], if is of the
opinion that the decision or order passed by the 8[Principal Commissioner of Customs or Commissioner
of Customs] is not legal or proper, may, by order, direct such Commissioner or any other Commissioner
to apply to the Appellate Tribunal for the determination of such points arising out of the decision or order,
as may be specified in its order.]
(2) The 8[Principal Commissioner of Customs or 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 9[such authority or any officer of
Customs subordinate to him] to apply to the 10[Commissioner (Appeals)] for the determination of such
points arising out of the decision or order as may be specified by the 8[Principal Commissioner of
Customs or Commissioner of Customs] in his order.
11[(3) 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.]
12[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 8[Principal Commissioner of Customs or
Commissioner of Customs], makes an application to the Appellate Tribunal or the 10[Commissioner
(Appeals)] within a period of 13[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 or the 10
[Commissioner (Appeals)], as the case may be, as if such application 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 shall, so far as may be,
apply to such application.
14[(5) The provisions of this section shall not apply to any decision or order in which the determination
determination of any question having a relation to the rate of 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 or 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 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 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.]
Notes:
1. Subs. by Act 18 of 2005, s. 71, for Board (w.e.f. 13-5-2005).
2. Subs. by 25 of 2014, s. 78, for Chief Commissioner of Customs (w.e.f. 6-8-2014).
3. Subs. by s. 78, ibid., for Commissioner of Customs (w.e.f. 6-8-2014).
4. Subs. by Act 22 of 1995, s. 50, for Collector (w.e.f. 26-5-1995).
5. Ins. by Act 14 of 2001, s. 111 (w.e.f. 11-5-2001).
6. Ins. by Act 18 of 2008, s. 72 (w.e.f. 10-5-2008).
7. Subs. by Act 25 of 2014, s. 78, for "Chief Commissioner of Customs" (w.e.f. 6-8-2014).
8. Subs. by s. 78, ibid., for "Commissioner of Customs" (w.e.f. 6-8-2014).
9. Subs. by Act 29 of 2006, s. 29, for "such authority" (w.e.f. 13-7-2006).
10. Subs. by Act 22 of 1995, s. 50, for "Collector (Appeals)" (w.e.f. 26-5-1995).
11. Subs. by Act 18 of 2008, s. 72, for sub-section (3) (w.e.f. 10-5-2008).
12. Ins. by Act 25 of 2014, s. 88 (w.e.f. 6-8-2014).
13. Subs. by Act 22 of 2007, s. 111, for "three month" (w.e.f. 11-5-2007).
14. Ins. by Act 29 of 1988, s. 4 (w.e.f. 18-5-1988).