Amendment of section 131BA
84. In the Customs Act, in section 131BA, in sub-section (4), for the words “The Appellate Tribunal or court”, the words and brackets “The Commissioner (Appeals) or the Appellate Tribunal or the court” shall be substituted.
Notes on Clauses:
Clause 84 of the Bill seeks to insert the words “The Commissioner (Appeal)” in sub-section (4) of section 131BA of the Customs Act so as to enable the Commissioner (Appeal) hearing an appeal, application, revision or reference to take into consideration the circumstances under which the appeal, application, revision or reference was not filed by the Commissioner of customs pursuant to the orders or instructions or directions issued under sub-section (1) thereof.
