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Section129DA
The Customs Act, 1962

Powers of revision of Board or Collector of Customs in certain cases

In force From 01 Feb 1963 Act 52 of 1962 As on 18 Oct 2026

Act 52 of 1962 Ministry Finance Enacted 13 Dec 1962 In force 01 Feb 1963

Section 129DA of the Customs Act, 1962 deals with powers of revision of Board or Collector of Customs in certain cases. The Board may, of its own motion or on the application of any aggrieved person or otherwise, call for and examine the record of any proceeding in which a Collector of Customs has passed any decision or order not being a decision or order passed under sub-section (2) of this section of the nature ref The Act came into force on 01 Feb 1963.

1[129DA. Powers of revision of Board or Collector of Customs in certain cases.--(1) The Board may, of its own motion or on the application of any aggrieved person or otherwise, call for and examine the record of any proceeding in which a Collector of Customs has passed any decision or order not being a decision or order passed under sub-section (2) of this section of the nature referred to in sub-section (5) of section 129D for the purpose of satisfying itself as to the correctness, legality or propriety of such decision or order and may pass such order thereon as it thinks fit.

(2) The Collector of Customs may, of his own motion or on the application of any aggrieved person or otherwise, call for and examine the record of any proceeding in which an adjudicating authority subordinate to him has passed any decision or order of the nature referred to in sub-section (5) of section 129D for the purpose of satisfying himself as to the correctness, legality or propriety of such decision or order and may pass such order thereon as he thinks fit.

(3) (a) No decision or order under this section shall be made so as to prejudicially affect any person unless such person is given a reasonable opportunity of making representation and if, he so desires, of being heard in his defence.

(b) Where the Board or, as the case may be, the Collector of Customs is of the opinion that any duty has not been levied or has been short-levied or short-paid or erroneously refunded, no order requiring the affected person to pay any duty not levied or paid, short-levied or short-paid or erroneously refunded shall be passed under this section unless such person is given notice within the time limit specified in section 28 to show cause against the proposed order.

(4) No proceeding shall be initiated under sub-section (1) or sub-section (2) in respect of any decision or order after the expiry of a period of six months from the date of communication of such decision or order:

Provided that in respect of any decision or order passed before the commencement of the Customs and Central Excises Laws (Amendment) Act, 1988 (29 of 1988), the provisions of this sub-section shall have effect as if for the words "six month"s, the words "one year" were substituted.

(5) Any person aggrieved by any decision or order passed under sub-section (1) or sub-section (2) may appeal to the Customs and Excise Revenues Appellate Tribunal established under section 3 of the Customs and Excise Revenues Appellate Tribunal Act, 1986 (62 of 1986), against such decision or order.

Section 129DA, The Customs Act, 1962 (Act 52 of 1962).

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

This section refers to

  1. s. 28 Recovery of duties not levied or not paid or short-levied or short-paid or erroneously refunded
  2. s. 129D Powers of Committee of Principal Chief Commissioner of Customs or Chief Commissioner of Customs or Principal Commissioner of Customs or Commissioner of Customs to pass certain orders

Judgments citing this section

These may be obiter dicta or a precedent, for you to study. These are the judgments where this section is quoted.

  1. High Court 08 Oct 2007 KAHC010331222007

    … Collector of Central Excise { 1992(61) E.L.T. 3(SC) } wherein the Apex Court made observation after examining Sections 35, 35B, 35E, 35EA, 35EE, 35G, 35L and 40 of the Act and Sections 128, 129A, 129D, 129DA, 129DD, 130 and 130E of Customs Act, 1962, that Mu 3 dispute between Central Ministries, between Ministry and a Central Public Sector Undertaking and between Public Sector Undertakings themselves to be examined in the first instance by a High Level Empowered Committee under the Cabinet Secretary. Unless …

    Read this order on eCourtsIndia

Questions about Section 129DA

What does Section 129DA of the Customs Act deal with?

Section 129DA of the Customs Act is headed "Powers of revision of Board or Collector of Customs in certain cases". [129DA. Powers of revision of Board or Collector of Customs in certain cases.--(1) The Board may, of its own motion or on the application of any aggrieved person or otherwise, call for and examine the record of any proceeding in which a Collector of Customs has passed any decision or order not being

How do I find court cases under Section 129DA of the Customs Act?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Customs Act 1962 129DA, section 129DA Customs Act 1962, section 129DA of the Customs Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

What should I read with Section 129DA of the Customs Act, and has it changed?

Its own text turns on section 28 (Recovery of duties not levied or not paid or short-levied or short-paid or erroneously refunded), section 129D (Powers of Committee of Principal Chief Commissioner of Customs or Chief Commissioner of Customs or Principal Commissioner of Customs or Commissioner of Customs to pass certain orders), so none of them can safely be read on its own.

When did Section 129DA of the Customs Act come into force?

Section 129DA of the Customs Act, cited as Customs Act 1962 129DA, came into force on 01 Feb 1963, having been enacted on 13 Dec 1962. It is in force as at the date shown on this page.

Other sections of this Act

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Text as in force on 18 Oct 2026. This page is not a substitute for legal advice.