69. Amendment of section 28L
In the Customs Act, in section 28L, for the word “Authority” wherever it occurs, the words “Authority or Appellate Authority” shall be substituted.
Notes on Clauses:
Clause 69 of the Bill seeks to amend section 28L of the Customs Act to insert the words "Appellate Authority" therein, so as to confer the powers of a civil court upon both the Authority as well as the Appellate Authority.
