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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Pending Appeals Under Customs Act Section 131B Transferred to Tribunal; Small Disputes Stay with Government</h1> Section 131B of the Customs Act, 1962, addresses the transfer of pending appeals and proceedings to the Appellate Tribunal. Appeals under Section 128 and proceedings under Section 131 pending before the appointed day are transferred to the Tribunal, which may continue from their current stage. Appellants may request a rehearing. Proceedings involving confiscated goods or disputes with duties not exceeding ten thousand rupees remain with the Central Government. Matters pending before the Board or Customs Commissioners under Section 130 continue as before. Authorized representatives retain their right to appear before the Tribunal for transferred cases.
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