Section 12 of the Tribunals Reforms Act, 2021 : Amendment to the Customs Act, 1962

The Tribunals Reforms Act, 2021

Chapter-VII Amendment to the Customs Act, 1962

Section: 12. Amendment of Act 52 of 1962.

12. In the Customs Act, 1962,—

(a) in section 28E, clauses (ba), (f) and (g) shall be omitted;

(b) in section 28EA, the proviso shall be omitted;

(c) in section 28F, sub-section (1) shall be omitted;

(d) in section 28KA,—

(i) in sub-section (1), for the words “Appellate Authority”, at both the places where they occur, the words “High Court” shall be substituted;

(ii) sub-section (2) shall be omitted;

(e) in section 28L, the words “or Appellate Authority”, wherever they occur, shall be omitted;

(f) in section 28M,—

(i) in the marginal heading, the words “and Appellate Authority” shall be omitted;

(ii) sub-section (2) shall be omitted;

(g) in section 129, in sub-section (7), for the words and figures “Part XIV of Chapter VI of the Finance Act, 2017, shall be governed by the provisions of the section 184 of that Act”, the words and figures “the Tribunal Reforms Act, 2021, shall be governed by the provisions of Chapter II of the said Act” shall be substituted.


 


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