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        F. Acts / Amendment Acts

        Section 97 - Amendment of section 127B.

        Finance Act, 2025
        Customs

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        Bar on new applications under the Customs provision; pending matters to be continued by the Interim Board. The amendment imposes a prospective bar preventing any application from being made under the specified Customs provision on or after 1st April 2025, and establishes that from the date of constitution of the Interim Board every pending application shall be dealt with by that Board from the procedural stage at which it stood immediately before the Board's constitution.
                        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.

                              Bar on new applications under the Customs provision; pending matters to be continued by the Interim Board.

                              The amendment imposes a prospective bar preventing any application from being made under the specified Customs provision on or after 1st April 2025, and establishes that from the date of constitution of the Interim Board every pending application shall be dealt with by that Board from the procedural stage at which it stood immediately before the Board's constitution.


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