Appellate review transferred to a higher judicial forum, with multiple administrative appellate provisions removed from the Customs Act. The amendments remove specified tribunal and appellate provisions across sections 28E, 28EA, 28F, 28KA, 28L and 28M of the Customs Act and substitute the appellate forum reference in section 28KA(1) with a higher judicial forum, thereby transferring appellate review away from the excised administrative appellate mechanism.
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.
Appellate review transferred to a higher judicial forum, with multiple administrative appellate provisions removed from the Customs Act.
The amendments remove specified tribunal and appellate provisions across sections 28E, 28EA, 28F, 28KA, 28L and 28M of the Customs Act and substitute the appellate forum reference in section 28KA(1) with a higher judicial forum, thereby transferring appellate review away from the excised administrative appellate mechanism.
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