Appellate pathway change: Customs Act removes tribunal-era appellate references and directs appeals to the High Court under tribunal reform. Amendments to the Customs Act, 1962 omit specified clauses, subsections and a proviso that referenced prior appellate mechanisms, substitute the term Appellate Authority with High Court in the designated provision, and update a cross-reference to require governance under the Tribunal Reforms Act, 2021, aligning appellate routing and related procedural references with the tribunal reform framework.
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 pathway change: Customs Act removes tribunal-era appellate references and directs appeals to the High Court under tribunal reform.
Amendments to the Customs Act, 1962 omit specified clauses, subsections and a proviso that referenced prior appellate mechanisms, substitute the term Appellate Authority with High Court in the designated provision, and update a cross-reference to require governance under the Tribunal Reforms Act, 2021, aligning appellate routing and related procedural references with the tribunal reform framework.
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