Appellate pathway change: Customs Act removes tribunal-era appellate references and directs appeals to the High Court under tribunal reform.

Amendments to the Customs Act, 1962 omit specified clauses, subsections and a proviso that referenced prior appellate mechanisms, substitute the term Appellate Authority with High Court in the designated provision, and update a cross-reference to require governance under the Tribunal Reforms Act, 2021, aligning appellate routing and related procedural references with the tribunal reform framework.

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