Introducing the “In Favour Of” filter in Case Laws.
- ⚖️ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- 🔍 Narrow down results with higher precision
Try it now in Case Laws →
TaxTMI Login
🚀 New Feature Launched ✕
Just a moment...
Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Customs Act Section 130 Amended: High Court Can Admit Late Appeals with Sufficient Cause, Retroactive from 2003.</h1> Section 130 of the Customs Act is amended to include a new sub-section (2A), effective retroactively from July 1, 2003. This provision allows the High Court to admit an appeal beyond the 180-day period specified in sub-section (2)(a) if it determines there was a sufficient cause for the delay in filing the appeal. This amendment is part of the Finance (No. 2) Act, 2009, concerning indirect taxes.
TaxTMI 
TaxTMI 
