Procedural amendment narrows Customs Act clause by removing appeal or revision wording, tightening review scope. Amendment removes the words 'in any appeal or revision, as the case may be,' from the proviso to clause (b) of section 127A of the Customs Act, narrowing the proviso's textual scope by eliminating its express reference to appeal and revision proceedings and thereby altering how the proviso applies where those remedies had previously been mentioned.
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Provisions expressly mentioned in the judgment/order text.
Procedural amendment narrows Customs Act clause by removing appeal or revision wording, tightening review scope.
Amendment removes the words "in any appeal or revision, as the case may be," from the proviso to clause (b) of section 127A of the Customs Act, narrowing the proviso's textual scope by eliminating its express reference to appeal and revision proceedings and thereby altering how the proviso applies where those remedies had previously been mentioned.
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