Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Amendment to Customs Act expands appeal authority to include Commissioner (Appeals) in section 131BA, sub-section (4).</h1> In the Finance (No. 2) Act, 2014, an amendment is made to the Customs Act, specifically in section 131BA, sub-section (4). The amendment involves replacing the words 'The Appellate Tribunal or court' with 'The Commissioner (Appeals) or the Appellate Tribunal or the court.' This change broadens the scope of authorities involved in the appeals process within the context of customs-related decisions.
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