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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Inclusion of Appellate Authority expands references in the Customs Act, widening entities covered for administrative and review matters.</h1> The Finance Act replaces every occurrence of the word 'Authority' in section 28L of the Customs Act with the words 'Authority or Appellate Authority,' thereby extending the provision's references to include appellate bodies alongside the original Authority and affecting interpretation and application of section 28L wherever 'Authority' previously appeared.

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