Law:

Section:

(a) Customs Act (IV of 1969)--- ----S. 195---Revisional powers of the Board or Collector---Scope and extent---Collector or the Federal Board of Revenue could exercise powers under S.195 of Customs Act, 1969 for the purpose of satisfying himself or itself as to the correctness, legality, propriety of any order passed by a subordinate officer---Federal Board of Revenue or the Collector could, thereupon pass any appropriate order, but any order which had sought to raise the level of punishment already sanctioned, could only be passed after affording an opportunity to the person affected thereby---Said suo motu powers, however, could only be exercised within a period of two years from the date of the impugned decision or the order---Power of revision was analogous to power of superintendence and was sometimes, exercised without being moved by a party---Object of revision was to keep the authority subordinate to the revisional authority, within the bounds of their jurisdiction-Provisions of S.195 of the Customs Act, 1969 had invested a power in the Collector or the Federal Board of Revenue to re-open the proceedings, where such proceedings suffered from any "illegality" or "impropriety"---Said revisional powers, did not authorize an officer to examine issues not falling within- the scope of terms "illegality" and "propriety"---Such powers in circumstances were limited, as compared to an appeal before the competent authority---Concept of the revisional authority, was that it would examine the original order, for determining whether, it ought to have been passed in accordance with the law, that was applicable, however, in some exceptional cases, an order could be passed by the revisional authority in view of some facts, which had occurred, after the original order was passed---Re visional authority was not empowered to pass an order on the ground, on the basis of which the original forum could not have proceeded---Adjudication per se would imply an original decision on the merits of a case, both legal as well factual---Revisional…