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Report No. 162

Powers of board or collector of customs to pass certain orders

Under section 129D, the Board may of its own motion, call for and examine the record of any proceedings in which a Collector of Customs as an adjudicating authority has passed any decision or order under this Act for the purpose of satisfying itself as to legality or propriety of any such decision or order and may, by order, direct such Collector 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 Board in its order.

Similarly, the Collector of Customs may of his own motion, call for and examine the record of any proceedings in which an adjudicating authority sub-ordinate to him has passed any decision or order under this Act for the purpose of satisfying himself as to the legality and propriety of any such decision or order and may, by order, direct such authority to apply, to the Collector (Appeals) for the determination of such points arising out of the decision or order as may be specified by the Collector of Customs in his order.

Then such applications made to the appellate tribunal or the Collector (Appeals) as the case may be are to be treated as if such applications were an appeal against the decision or order of the adjudicating authority and the provisions regarding appeals applies to such applications.

Where the decision or order appealed against relates to any duty demanded in respect of goods which are not under control of the customs authorities or any penalty levied under this Act, the person desirous of appealing against such decision or order has to deposit with the proper officer the duty demanded or penalty levied during the pendency of the appeal except in cases which would cause undue hardships to such persons.



Review of functioning of Central Administrative Tribunal - Customs, Excise and Gold (Control) Appellate Tribunal and Income-Tax Appellate Tribunal Back




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