Removal of Appellate Authority: appellate review reallocated and multiple tribunal references in Customs Act omitted.

Amendments excise multiple references to the Appellate Authority and omit specified subsections and provisos in the Customs Act, 1962: clauses (ba), (f) and (g) of section 28E; the proviso to section 28EA; section 28F(1); section 28KA(2) while substituting "High Court" for "Appellate Authority" in section 28KA(1); removal of "or Appellate Authority" from section 28L; and deletion of "and Appellate Authority" from section 28M's heading and omission of section 28M(2).

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