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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Amendment to Section 130 of Customs Act: High Court Can Admit Late Appeals with Valid Reason Since July 2003</h1> Clause 86 of the Finance (No. 2) Bill, 2009 amends section 130 of the Customs Act to allow the High Court to admit appeals filed after the 180-day deadline if sufficient cause for the delay is demonstrated. This amendment applies retrospectively from July 1, 2003, addressing previous judicial interpretations that limited the High Court's ability to condone delays. The change is procedural and affects all pending appeals and review petitions before the Supreme Court or High Court.
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