Appellate timeline: customs appeals must be heard and decided promptly, aiming for completion within six months. Amendment requires the Commissioner (Appeals) to make any further inquiry necessary and then pass an order as he thinks just and proper, including confirming, modifying or annulling the decision or order appealed; and inserts a provision directing that, where possible, every appeal shall be heard and decided within six months from the date on which it is filed.
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 timeline: customs appeals must be heard and decided promptly, aiming for completion within six months.
Amendment requires the Commissioner (Appeals) to make any further inquiry necessary and then pass an order as he thinks just and proper, including confirming, modifying or annulling the decision or order appealed; and inserts a provision directing that, where possible, every appeal shall be heard and decided within six months from the date on which it is filed.
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