(1) If one has a reasonable cause to believe that the Customs Officer or any employee of the Customs Office has done any act contrary to this Act or the Rules framed under this Act or has caused revenue loss or done any act guided by the ulterior motive to harass any importer or exporter, one may file a petition to the Director General in the case of the Customs Officer and to the Customs Officer in the case of the employee of the Customs Office.
(2) The Director General or the Customs Officer shall make an inquiry in the petition made pursuant to Sub-section (1) and give information thereof to the petitioner.
(3) If, upon the enquiry conducted pursuant to Sub-section (2), it appears that the Customs Officer or the employee of the Customs Office has done any act contrary to this Act or the Rules framed under this Act or has
caused revenue loss or done any act guided by the ulterior motive to harass any importer or exporter, the Director General shall initiate departmental action against such Customs Officer and the Customs Officer shall initiate such action against the employee of the Customs
4) In the event of not being satisfied with any decision made by the valuation review committee formed pursuant to Section 61, the Customs Officer may file an appeal to the Revenue Tribunal no later than thirty five days
after the making of such decision. Office, and if any act considered to be corruption under the prevailing laws is found committed, the matter shall be referred to the concerned authority.