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        Customs

        Section 131C - Definitions

        Customs Act, 1962
        Chapter XV
        Appeals and Revision

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        Customs definitions clarify appointed day, High Court, and Appellate Tribunal President for appeals and revision provisions. Section 131C defines the expressions used in the Chapter on appeals and revision under the Customs Act, 1962. It defines 'appointed day' as the date of commencement of the specified amendments, 'High Court' by reference to the relevant court for a State or Union territory, and 'President' as the President of the Appellate Tribunal.
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                        Provisions expressly mentioned in the judgment/order text.

                            Customs definitions clarify appointed day, High Court, and Appellate Tribunal President for appeals and revision provisions.

                            Section 131C defines the expressions used in the Chapter on appeals and revision under the Customs Act, 1962. It defines "appointed day" as the date of commencement of the specified amendments, "High Court" by reference to the relevant court for a State or Union territory, and "President" as the President of the Appellate Tribunal.


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