CBEC (Judicial and Review Cell) directs all Chief Commissioners to send self-contained proposals for reconstitution of review committees and / or requests for extension of time period of review u/s 129D(3) of Customs Act, Sec 35E(3) of Central Excise Act and Sec 86(3) of Finance Act, atleast 21 days prior to last date of review alongwith reasons for the delay; States that last date of review should be prominently indicated in the proposal 

CBEC Instruction F. No. 390/Review/49/2017-JC dated September 29, 2017
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