Extension of time for Review by Review Committees of Chief Commissioners or Commissioners of Customs, Central Excise and Service Tax under Section 1290 (3) of the Customs Act, 1962 and Section 35E (3) of the Central Excise Act, 1944 and Section 86 (3) of the Finance Act, 1994.

Document Text

- F.No.390/Review/49/2017-JC Government of India Ministry of Finance Department of Revenue Central Board of Excise & Customs (Judicial & Review Cell) New Delhi, Dated 29 .09.2017 To, All the Chief Commissioners of Central Excise and Service Tax, All the Chief Commissioners of Customs Webmaster (web master. cbec@icegate.gov. in) Madam/Sir, Subject: Extension of time for Review by Review Committees of Chief Commissioners or Commissioners of Customs, Central Excise and Service Tax under Section 1290 (3) of the Customs Act, 1962 and Section 35E (3) of the Central Excise Act, 1944 and Section 86 (3) of the Finance Act, 1994- regd. 1. (a) Attention is invited to section 1290(3) of the Customs Act, 1932 and section 35E (3) of the Central Excise Act, 1944, wherein the time prescribed for Review of the orders is three months from the date of the communication of the orders in original. This period is further extendable by another 30 days by the Board on sufficient cause being shown in the Customs and Central Excise Acts, respectively. However, as per Section 86(3) of the Finance Act, 1994, the period for Review is already prescribed as 4 months without any provisions for extension by the Board. (b) Further, in terms of section 129A(1B) of the Customs Act, 1962 and section 358 (1 B) of the Central Excise Act, 1944 and Section 86(1A) of the Finance Act, 1994, the review committees of the Commissioners for reviewing the orders in Appeal of the Commissioner (Appeals) is also appointed by the Board. The period of review is prescribed as 3 months without any extension provision. 2. Despite the sufficient time limits provided in the said acts, instances have been noticed where the proposals for the constitution/ re-constitution of the Review Committees of the Chief Commissioners, with or without the request to extend the time period by another 30 days are sent extremely close to the last date. As a result, the time left for the Board to issue the Office Orders for the same, is too short, and it becomes very difficult to have the necessary action completed within the stipulated time.

HS Codes Referenced

Acts & Provisions Referenced

• Central Excise Act, 1944 and Section 86 (3) of the Finance Act, 1994- regd.

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