Chartered Accountants · Kolkata · Since 2007 +91 98305 33138gaurav@ggoenka.com

Rule 12. (1) Every application for review under Section 16 or Section 17 to the High Court shall in either Form V or in Form VI respectively and shall be verified in the manner specified therein.

(2) It shall be preferred within one year from the date of communication to the petitioner of the order sought be reviewed, and where it is preferred by the importer be accompanied by a fee of Rupees five hundred.

Reference copy from the firm’s resource library, saved on 26 October 2026. Laws, rates and notifications change — for the current position on your matter, please talk to us. Back to the Knowledge Bank.