September 13, 2026

Section 129DA. Powers of Revision of Board or Collector of Customs in Certain Cases – Customs Act, 1962

Customs Act, 1962 — Chapter XV: Appeals

129DA. Powers of revision of Board or Collector of Customs in certain cases

This section, which historically empowered the Board or a Collector (now Commissioner) of Customs to revise certain orders passed before the 1982 introduction of the Tribunal-based appeal structure, is now largely spent, its transitional purpose having been overtaken by the appeal mechanisms in sections 128, 129A and 129DD.