Additional Secretary (RA) exercises the revisionary jurisdiction of the Central Government, in terms of Section 129DD of the Customs Act, 1962 and Section 35EE of the Central Excise Act, 1944.  As per the provisions made in Section 129DD of the Customs Act, 1962, the orders of Commissioner (Appeals) in the matters related to (i) Baggage, (ii) Drawback and (iii) Short landing of goods can be assailed in revision applications before the Central Government.  Similarly, in terms of Section 35EE of the Central Excise Act, 1944, the orders of Commissioner (Appeals) relating to (i) rebate of duty of excise paid on exported goods, (ii) goods exported outside without payment of duties & (iii) loss of goods during transit or processing of goods, are amenable to revisionary jurisdiction of the Central Government.  After the introduction of Service Tax in 1994, the matters relating to (i) rebate of service tax paid on the services exported & (ii) rebate of service tax paid or duties paid on input services/goods used in export of services were also brought within the revisionary jurisdiction of Central Government, by virtue of Section 83 of Finance Act, 1944 read with Section 35EE of the Central Excise Act, 1944. 

2.         Till August 2017, the revisionary powers of the Central Government were exercised by a Joint Secretary, located at New Delhi.  However, in 2016-2017, several High Courts took a view that a Joint Secretary cannot decide the revision applications against the orders passed by the Commissioner (Appeals), who are of the same rank.  Therefore, with effect from August, 2017, the revision applications are being decided at the level of Additional Secretary.  Further, keeping in view the large pendency, two officers of the rank of Additional Secretary level were deputed for this purpose by diverting two posts of Principal Commissioners from the CBIC.  Till August, 2022, the Additional Secretary (RA), New Delhi exercised territorial jurisdiction over North and Eastern States including UTs, whereas, Additional Secretary (RA), Mumbai exercised jurisdiction over West and Southern States including UTs.  However, from August 2022 onwards, the territorial jurisdiction of Southern States and UTs has also been assigned to Additional Secretary (RA), New Delhi.