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of <h1>Section 130A Amended: High Court Can Admit Late Applications for Cross-Objections with Valid Reason Since July 1999.</h1> Section 130A of the Customs Act has been amended by the Finance (No. 2) Act, 2009. A new sub-section (3A) is added, effective from July 1, 1999. This provision allows the High Court to admit an application or permit the filing of a memorandum of cross-objections after the expiration of the prescribed period in sub-sections (1) or (3), provided there is sufficient cause for the delay.
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