| Date: |
17-03-2016
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| Notification No: |
CUSTOMS INSTRUCTION
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| Issuing Authority: |
Indian Customs
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| Type: |
Instruction
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| File No: |
F. No. 390/Review/36/2014-JC |
| Subject: |
Review under Section 129A (2) or Section 129D of the Customs Act, 1962, Section 35B (2) or Section 35E of the Central Excise Act, 1944 and Section 86 (2A) or Section 86 (2) of Finance Act, 1994
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Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise & Customs
(Judicial Cell)
New Delhi, Dated the 17th March, 2016
INSTRUCTION
To
- All Principal Chief Commissioners/ Chief Commissioners of
Customs/Central
Excise/Service Tax
- All Principal Commissioners/ Commissioners of Customs/Customs (Prev)/Central
Excise/Service Tax
- [email protected]; Webmaster, CBEC
Sub: Review under Section 129A (2) or Section 129D of the Customs
Act, 1962, Section 35B (2) or Section 35E of the Central Excise Act, 1944 and
Section 86 (2A) or Section 86 (2) of Finance Act, 1994 -Reg.
It has come to the notice of the Board that an Order in Appeal was reviewed
twice.
- As per the provisions of Section 129A (2) or Section 129D of the
Customs Act, 1962, Section 35B (2) or Section 35E of the Central Excise Act,
1944 and Section 86 (2A) or Section 86 (2) of Finance Act, 1994 power of
review of Commissioner (Appeals) order or order of Principal Commissioner/
Commissioner as an adjudicating authority vests with the Committee of
Commissioners and Committee of Chief Commissioners respectively and there is
no provision for reviewing the same order twice.
- In this regard, Field Formations are instructed to abide strictly by the
provisions mentioned in law for reviewing the orders and counter check
revenue figures in the disputed demands before taking a view whether a case
is fit for preferring an appeal.
This issues with the approval of the competent authority.
(Mashhood ur Rehman Farooqui)
Under Secretary (Review )
Fax: 011-26177614
Email: [email protected]
F. No. 390/Review/36/2014-JC
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