https://www.taxtmi.com/acts?id=1162 Transfer of pending customs appeals and revision-type proceedings to the Appellate Tribunal is provided for by transitional provisions. Appeals pending before the Board, together with connected matters, stand transferred and may be continued from the existing stage, with a right to request rehearing. Pending proceedings before the Central Government also transfer to the Tribunal as appeals, subject to exceptions for low-value confiscation, certain disputed duty matters, and fines or penalties not exceeding ten thousand rupees. Authorised representatives retain the right to appear before the Tribunal in transferred matters. en-us Sat, 19 Jan 2008 22:45:54 +0530 Fri, 19 Jun 2026 16:35:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=1162 Transfer of pending customs appeals and revision-type proceedings to the Appellate Tribunal is provided for by transitional provisions. Appeals pending before the Board, together with connected matters, stand transferred and may be continued from the existing stage, with a right to request rehearing. Pending proceedings before the Central Government also transfer to the Tribunal as appeals, subject to exceptions for low-value confiscation, certain disputed duty matters, and fines or penalties not exceeding ten thousand rupees. Authorised representatives retain the right to appear before the Tribunal in transferred matters. Act-Rules Customs Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=1162