(1)The [Committee of Chief Commissioners of Customs] [ Substituted by Act 18 of 2005, Section 71, for " Board" (w.e.f. 13.5.2005).] may, of its own motion, call for and examine the record of any proceeding in which a [Commissioner of Customs] [ Substituted by Act 22 of 1995, Section 50, for " Collector of Customs" (w.e.f. 26.5.1995).] 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 [Commissioner] [ Substituted by Act 22 of 1995, Section 50, for " Collector" (w.e.f. 26.5.1995).] [or any other Commissioner] [ Inserted by Act 14 of 2001, Section 111 (w.e.f. 11.5.2001).] 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 [Committee of Chief Commissioners of Customs] [ Substituted by Act 18 of 2005, Section 71, for " Board" (w.e.f. 13.5.2005).] in its order:[Provided that where the Committee of Chief Commissioners of Customs differs in its opinion as to the legality or propriety of the decision or order of the 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 Commissioner of Customs, if is of the opinion that the decision or order passed by the 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.] [ Inserted by Act 18 of 2008, Section 72.]
