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] to pass certain orders 

(1) The Committee of 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 ²[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 ³[Commissioner] ⁴[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 Commissioner of Customs or Commissioner of Customs]] in its order.

⁵[Provided that where the Committee of ⁶[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 ⁷[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 ⁷[Principal Commissioner of Customs or Commissioner of Customs], if is of the opinion that the decision or order passed by the ⁷[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 ⁷[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 ⁸[such authority or any officer of Customs subordinate to him] to apply to the ⁹[Commissioner (Appeals)] for the determination of such points arising out of the decision or order as may be specified by the ⁷[Principal Commissioner of Customs or Commissioner of Customs] in his order.

¹⁰[(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.]

¹¹[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 ¹²[Principal Commissioner of Customs or Commissioner of Customs] , makes an application to the Appellate Tribunal or the ¹³[Commissioner (Appeals)] within a period of ¹⁴[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 ¹³[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.

¹⁵[(5) Omitted]

Note:

1.  Substituted by Act 18 of 2005, section 71, for Board (w.e.f. 13.05.2005).

2.  Substituted by Act 25 of 2014, section 78, for Chief Commissioner of Customs (w.e.f. 06.08.2014).

3. Substituted by Act 25 of 2014, section 78, for Commissioner of Customs (w.e.f. 06.08.2014). Earlier the words Commissioner of Customs were substituted by Act 22 of 1995, section 50, for the words Collector of Customs (w.e.f. 26.05.1995).

4. Inserted by Act 14 of 2001, section 111 (w.e.f. 11.05.2001).

* Earlier sub-section (1) was amended by Act 62 of 1986, section 34(b)(ii)(A). Act 62 of 1986 has been repealed by Act 25 of 2004, section 2 and Schedule (w.e.f. 21.12.2004).

5.Inserted by Act 18 of 2008, section 72(i) (w.e.f. 10.05.2008).

6. Substituted by Act 25 of 2014, section 78, for Chief Commissioner of Customs (w.e.f. 06.08.2014).

7. Substituted by Act 25 of 2014, section 78, for Commissioner of Customs (w.e.f. 06.08.2014). Earlier the words Commissioner of Customs were substituted by Act 22 of 1995, section 50, for the words Collector (w.e.f. 26.05.1995).

8. Substituted by Act 29 of 2006, section 29, for such authority (w.e.f. 13.07.2006).

9. Substituted by Act 22 of 1995, section 50, for Collector (Appeals) (w.e.f. 26.05.1995).

10. Substituted by Act 18 of 2008, section 72(ii), for sub-section (3) (w.e.f. 10.05.2008). Earlier sub-section (3) was amended by Act 21 of 1984, section 42 (w.e.f. 11.05.1984) and was substituted by Act 20 of 2002, section 128 (w.e.f. 11.05.2002) and was amended by Act 18 of 2005, section 71 (w.e.f. 13.05.2005) and was again substituted by Act 22 of 2007, section 111(i) (w.e.f. 11.05.2007). Sub-section (3), before substitution by Act 18 of 2008, stood as under:

(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.

11.  Inserted by Act 25 of 2014, section 88 (w.e.f. 06.08.2014).

12. Substituted by Act 25 of 2014, section 78, for Commissioner of Customs (w.e.f. 06.08.2014). Earlier the words Commissioner of Customs were substituted by Act 22 of 1995, section 50, for the words Collector of Customs (w.e.f. 26.05.1995).

13. Substituted by Act 22 of 1995, section 50, for Collector (Appeals) (w.e.f. 26.05.1995).

14.   Substituted by Act 22 of 2007, section 111(ii), for three months (w.e.f. 11.05.2007).

* Earlier sub-section (4) was amended by Act 62 of 1986, section 34(b)(ii)(A) and (B). Act 62 of 1986 has been repealed by Act 25 of 2014, section 2 and Schedule (w.e.f. 21.12.2004).

15. Earlier sub-section (5) was inserted by Act 29 of 1988, section 4. Act 29 of 1988 has been repealed by Act 25 of 2014, section 2 and Schedule (w.e.f. 21.12.2004).