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of <h1>Finance Act 2013 raises Customs Act section 129C(4) threshold from ten lakh to fifty lakh rupees</h1> Section 77 of the Finance Act, 2013 amends section 129C(4) of the Customs Act by increasing the monetary threshold from 'ten lakh rupees' to 'fifty lakh rupees.' This change alters the value limit relevant for the exercise of jurisdiction or procedural handling by the adjudicatory or appellate authority under section 129C. As a result, cases involving amounts up to fifty lakh rupees are now governed by the revised threshold, affecting how appeals or matters are allocated or heard under the Customs Act.
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