Inclusion of Appellate Authority expands references in the Customs Act, widening entities covered for administrative and review matters. The Finance Act replaces every occurrence of the word "Authority" in section 28L of the Customs Act with the words "Authority or Appellate Authority," ... Summary
Inclusion of Appellate Authority expands references in the Customs Act, widening entities covered for administrative and review matters.
The Finance Act replaces every occurrence of the word "Authority" in section 28L of the Customs Act with the words "Authority or Appellate Authority," thereby extending the provision's references to include appellate bodies alongside the original Authority and affecting interpretation and application of section 28L wherever "Authority" previously appeared.
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