The proposed amendment seeks to specify following conditions on the basis of which a Committee for the resolution of dispute in appeal may be appointed on an application by the aggrieved person to the Board:

Dispute should pertain to:

1. liability of customs-duty,
2. admissibility of refund or rebate,
3. waiver or fixation of penalty or fine,
4. confiscation of goods,
5. relaxation of any time period or procedural and technical condition, which is sub-judice in any Court of Law or an Appellate Authority,

Except in the cases where FIRs have been lodged or criminal proceedings initiated or where interpretation of question of law having larger revenue impact in the opinion of the Board is involved,

1. and in any other matter by reasons given in writing,

It is further provided that the Committee should e constituted within thirty days of receipt of such application, consisting of an officer of customs and two persons from a notified panel of retired District and Sessions judge and retired judges of High Court or Chartered or Cost Accountants, Advocates, Tax consultants or reputable taxpayers for the resolution of the hardship or dispute. The Committee so constituted is required to give its recommendations within sixty days of its formation. Under the present provisions the limit of forty five days was specified.