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of <h1>Definitions Under Section 131C of Customs Act: 'Appointed Day,' 'High Court,' and 'President' Explained for Appeals and Revisions.</h1> Section 131C of the Customs Act, 1962, provides definitions relevant to the chapter on appeals and revisions. The 'appointed day' refers to the date when specific amendments to the Act, as outlined in the Fifth Schedule of the Finance (No. 2) Act, 1980, become effective. 'High Court' is defined based on jurisdictional relations to states and union territories, specifying the High Court at Bombay for Dadra and Nagar Haveli and Daman and Diu. The term 'President' refers to the President of the Appellate Tribunal.
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