Rules as to decisions or orders expressly made final

Rules as to decisions or orders expressly made final.— Whenever in this Code it is provided that a decision or an order shall be final or shall not be called in question in any Court, such provision shall not prevent the Government from modifying, annulling or reversing any such decision or order under the provisions of Chapter XII of this Code, or the Collector from exercising his revisional powers in any case which has, for reasons to be recorded in writing, in his opinion, been wrongly decided or ordered based on error or otherwise.