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<h1>Finance Bill 2019: Customs Tariff Act Amended, Anti-Circumvention Measures Added, Appeals Handled by CESTAT per Sections 9, 9C.</h1> The Finance (No. 2) Bill, 2019 introduces amendments to the Customs Tariff Act, 1975. Section 9 is revised to include sub-section (1A), which implements anti-circumvention measures for countervailing duties. Additionally, Section 9C is modified to specify that appeals concerning determinations or reviews related to the imposition of safeguard duties, due to increased import volumes, will be addressed by the Customs Excise and Service Tax Appellate Tribunal.
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