Appeal procedure: Joint Commissioner (Appeals) may decide appeals within one year; government may amend earlier directions by notification. The amendment extends appellate procedure provisions to the Joint Commissioner (Appeals), empowers the Joint Commissioner (Appeals) or the Commissioner (Appeals) to hear and, where possible, decide appeals within one year from the end of the financial year in which the appeal was filed, transferred, or presented under the relevant subsections, and adds a proviso permitting the Central Government to amend directions issued on or before the historic cutoff by notification, with retrospective effect for that proviso.