(1)The Central Government may, on the application of any person aggrieved by any order passed under section 128-A, where the order is of the nature referred to in the first proviso to sub-section (1) of section 129-A, annul or modify such order:[Provided that the Central Government may in its discretion, refuse to admit an application in respect of an order where the amount of duty or fine or penalty, determined by such order does not exceed five thousand rupees.][Explanation.-For the purposes of this sub-section, "order passed under section 128-A" includes an order passed under that section before the commencement of section 40 of the Finance Act, 1984, against which an appeal has not been preferred before such commencement and could have been, if the said section had not come into force, preferred after such commencement, to the Appellate Tribunal.[(1-A) The Commissioner of Customs may, if he is of the opinion that an order passed by the Commissioner (Appeals) under section 128-A is not legal or proper, direct the proper officer to make an application on his behalf to the Central Government for revision of such order.] [Substituted by Act 21 of 1984, Section 43 (w.e.f. 11.5.1984). ]
