(2)[The Committee of Commissioners of Customs may, if it is] [ Substituted by Act 18 of 2005, Section 70, for " The Commissioner of Customs may, if he is" (w.e.f. 13-5-2005).] of opinion that an order passed by the Appellate [Commissioner of Customs] [ Substituted by Act 22 of 1995, Section 50, for " Collector of Customs" and " Collector (Appeals)" , respectively (w.e.f. 26-5-1995).] under section 128, as it stood immediately before the appointed day, or by the [Commissioner of Customs] [ Substituted by Act 22 of 1995, Section 50, for " Collector of Customs" and " Collector (Appeals)" , respectively (w.e.f. 26-5-1995).] under section 128-A, is not legal or proper, direct the proper officer to appeal [on its behalf] [ Substituted by Act 18 of 2005, Section 70, for " on his behalf" (w.e.f. 13-5-2005). ] to the Appellate Tribunal against such order:[Provided that where the Committee of Commissioners of Customs differs in its opinion regarding the appeal against the order of the Commissioner (Appeals), it shall state the point or points on which it differs and make a reference to the jurisdictional Chief Commissioner of Customs who shall, after considering the facts of the order, if is of the opinion that the order passed by the Commissioner (Appeals) is not legal or proper, direct the proper officer to appeal to the Appellate Tribunal against such order.Explanation.-For the purposes of this sub-section, "jurisdictional Chief Commissioner" means the Chief Commissioner of Customs having jurisdiction over the adjudicating authority in the matter.] [ Inserted by Act 18 of 2008, Section 71.]
