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of <h1>Finance Act 2002 amends Customs Act Section 129B: Appeal timeline reduced; new rules for Appellate Tribunal hearings.</h1> Section 129B of the Customs Act is amended by the Finance Act, 2002. The amendment changes the timeline in sub-section (2) from 'four years' to 'six months.' A new sub-section (2A) is added, requiring the Appellate Tribunal to hear and decide appeals within three years from their filing date. If a stay order is issued under section 129A, the appeal must be resolved within 180 days, after which the stay order will be vacated if the appeal remains unresolved.
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