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of <h1>Finance Bill 2018 to Amend Customs Act: Expands Civil Court Powers to Authority and Appellate Authority under Section 28L.</h1> Clause 69 of the Finance Bill, 2018, proposes an amendment to section 28L of the Customs Act. The amendment involves replacing the word 'Authority' with 'Authority or Appellate Authority' throughout the section. This change aims to extend the powers of a civil court to both the Authority and the Appellate Authority, enhancing their legal capabilities within the customs framework.
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