Revision by Central Government
Section 129DD of the Customs Act, 1962 deals with revision by Central Government. The Central Government may, on the application of any person aggrieved by any order passed under section 128A, where the order is of the nature referred to in the first proviso to sub-section (1) of section 129A, annul or modify such order. The Act came into force on 01 Feb 1963.
1[129DD. Revision by Central Government.--(1) The Central Government may, on the application of any person aggrieved by any order passed under section 128A, where the order is of the nature referred to in the first proviso to sub-section (1) of section 129A, annul or modify such order. 2[Provided that the Central Government may in its discretion, refuse to admit an application in respect 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 128A" includes an order passed under that section before the commencement of section 40 of the Finance Act, 1984 (21 of 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.
3 [(1A) The 4 [Principal Commissioner of Customs or Commissioner of Customs] may, if he is of the opinion that an order passed by the Commissioner (Appeals) under section 128A 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.]
(2) An application under sub-section (1) shall be made within three months from the date of the communication to the applicant of the order against which the application is being made:
Provided that the Central Government may, if it is satisfied that the applicant was prevented by sufficient cause from presenting the application within the aforesaid period of three months, allow it to be presented within a further period of three months.
5 [(3) An application under sub-section (1) shall be in such form and shall be verified in such manner as may be specified by rules made in this behalf and shall be accompanied by a fee of,--
(a) two hundred rupees, where the amount of duty and interest demanded, fine or penalty levied by an officer of customs in the case to which the application relates is one lakh rupees or less;
(b) one thousand rupees, where the amount of duty and interest demanded, fine or penalty levied by an officer of customs in the case to which the application relates is more than one lakh rupees:
Provided that no such fee shall be payable in the case of an application referred to in sub-section (1A).]
(4) The Central Government may, of its own motion, annul or modify any order referred to in sub-section (1).
(5) No order enhancing any penalty or fine in lieu of confiscation or confiscating goods of greater value shall be passed under this section,--
(a) in any case in which an order passed under section 128A has enhanced any penalty or fine in lieu of confiscation or has confiscated goods of greater value, and
(b) in any other case, unless the person affected by the proposed order has been given notice to show cause against it within one year from the date of the order sought to be annulled or modified.
(6) Where the Central Government is of opinion that any duty of customs has not been levied or has been short-levied, no order levying or enhancing the duty shall be made under this section unless the person affected by the proposed order is given notice to show cause against it within the time limit specified in section 28.]
Section 129DD, 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.
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.
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… For that reason also, I am of the opinion that the petitioner is entitled to succeed. In such circumstances, this writ petition would stand disposed of, setting aside Ext.P3 issued by the 2nd respondent and directing the 2nd respondent to consider the revision petition filed under Section 129DD of the Customs Act, afresh, on merits, as expeditiously as possible, at any rate, within a period of four months from the date of receipt of a copy of this judgment. > Sd/- HARISANKAR V. MENON JUDGE ADS W.P.(C).No.1079 of 2019 APPENDIX OF WP(C) 1079/2019 …
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… The petitioner has instituted this writ petition under Article 226 of the Constitution of India through its Partner praying for quashing and setting aside of impugned order dated 08 July 2022 passed by the Addl. Secretary to the Government of India exercising its revisional powers under Section 129DD of the Customs Act, 1962 , as amended upto date<sup>1</sup> thereby dismissing the revision application preferred by the petitioner upholding the order of the original <sup>1</sup> The Act WP (C) 3584/2023 Page 1 of 13 authority with regard to …
Made under this section, and citing it
1 instrument names this provision in its title or its text without being made under it.
Questions about Section 129DD
What does Section 129DD of the Customs Act deal with?
Section 129DD of the Customs Act is headed "Revision by Central Government". [129DD. Revision by Central Government.--(1) The Central Government may, on the application of any person aggrieved by any order passed under section 128A, where the order is of the nature referred to in the first proviso to sub-section (1) of section 129A, annul or modify such order.
How do I find court cases under Section 129DD 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 129DD, section 129DD Customs Act 1962, section 129DD 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 129DD 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 128A (Procedure in appeal), section 129A (Appeals to the Appellate Tribunal), so none of them can safely be read on its own. 1 other provision in this corpus refers back to it. One instrument names it without being made under it, most recently Customs (Appeals) Rules, 1982 (1962).
When did Section 129DD of the Customs Act come into force?
Section 129DD of the Customs Act, cited as Customs Act 1962 129DD, 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
- 28. Recovery of duties not levied or not paid or short-levied or short-paid or erroneously refunded2145 words
- 2. Definitions1638 words
- 129A. Appeals to the Appellate Tribunal1170 words
- 27. Claim for refund of duty1060 words
- 127C. Procedure on receipt of an application under section 127B1056 words
- 138C. Admissibility of micro films, facsimile copies of documents and computer print outs as documents and as evidence872 words
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 15 Oct 2026. This page is not a substitute for legal advice.