https://www.taxtmi.com/acts?id=18858 The amendment to section 131BA(4) of the Customs Act substitutes the phrase identifying appellate forums so that the Commissioner (Appeals) is explicitly included before reference to the Appellate Tribunal or court, establishing the Commissioner (Appeals) as an intermediate administrative appellate forum while retaining subsequent access to higher appellate bodies. en-us Mon, 11 Aug 2014 18:32:38 +0530 Mon, 11 Aug 2014 18:32:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=18858 The amendment to section 131BA(4) of the Customs Act substitutes the phrase identifying appellate forums so that the Commissioner (Appeals) is explicitly included before reference to the Appellate Tribunal or court, establishing the Commissioner (Appeals) as an intermediate administrative appellate forum while retaining subsequent access to higher appellate bodies. Act-Rules F. Acts / Amendment Acts Mon, 11 Aug 2014 18:32:38 +0530 https://www.taxtmi.com/acts?id=18858