Customs Act, 1969

CHAPTER XIX

Powers of Board or Chief Collector or Collector to pass certain orders

[195. Powers of Board or Chief Collector or Collector to pass certain orders,-(1) The Board or the Chief Collector 82[or Director General] or the Collector of Customs 82[or Director] may, within his jurisdiction, call for and examine the records of any proceedings under this Act for the purpose of satisfying itself or, as the case may be, himself as to the legality or propriety of any decision or order passed by a subordinate officer:

 

67[(1A) Where it is deemed necessary to pass fresh orders, in respect of proceedings 82[including adjudication proceedings] referred to in sub-section (1), the Board or Collector of Customs 82[or Director] or 73[Chief Collector] 82[or Director General] may pass the order itself or himself, as the case may be, or assign the case to an officer of higher rank, who may have passed the earlier order, for passing such order as he may think fit:]