APPEALS AND REVISION
Power of the Board to call for and examine records, etc.
195. (1) The Board may of its own motion call for and examine the records of any proceedings under this Act for the purpose of satisfying itself as to the legality or propriety of any decision or order passed therein by an officer subordinate to it and may pass such orders as it thinks fit:
Provided that no order confiscating goods of greater value, or enhancing any fine in lieu of confiscation, or imposing or enhancing any penalty, or requiring payment of any duty not levied or short-levied shall be passed unless the person affected thereby has been given an opportunity of showing cause against it and of being heard in person or through a counsel or other person duly authorised by him.
(2) No record of any proceedings relating to any decision or order passed by an officer of Customs shall be called for and examined under sub-section (1) after the expiry of two years from the date of such decision or order.
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Ministry of Law, Justice and Parliamentary Affairs