Civil court powers extended to Appellate Authority and Authority under Customs Act provision, clarifying enforcement scope Clause 69 substitutes every occurrence of the word 'Authority' in section 28L of the Customs Act with 'Authority or Appellate Authority,' thereby extending the civil court powers conferred by that provision to both the Authority and the Appellate Authority.
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Provisions expressly mentioned in the judgment/order text.
Civil court powers extended to Appellate Authority and Authority under Customs Act provision, clarifying enforcement scope
Clause 69 substitutes every occurrence of the word "Authority" in section 28L of the Customs Act with "Authority or Appellate Authority," thereby extending the civil court powers conferred by that provision to both the Authority and the Appellate Authority.
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