In this Chapter—
(a) ―appointed day‖ means the date of coming into force of the amendments to this Act specified in Part I of the Fifth Schedule to the Finance (No. 2) Act, 1980 (44 of 1980);
4 [(b) High Court” means,—
(i) in relation to any State, the High Court for that State;
(ii) in relation to a Union territory to which the jurisdiction of the High Court of a State has been extended by law, that High Court;
(iii) in relation to the Union territories of Dadra and Nagar Haveli and 5 [Daman and Diu], the High Court at Bombay;
(iv) in relation to any other Union territory, the highest court of civil appeal for that territory other than the Supreme Court of India;]
(c) ―President‖ means the President of the Appellate Tribunal.
1. Ins. by Act 8 of 2011, s. 50 (w.e.f. 20-10-2008).
2. Subs. by Act 25 of 2014, s. 78, for ―Commissioner of Customs‖ (w.e.f. 6-8-2014).
3. Subs. by s. 91, ibid., for ―The Appellate Tribunal or court‖ (w.e.f. 6-8-2014).
4. Clause (b) shall be omitted by Act 49 of 2005, s. 30 and the Schedule (28-12-2005). This amendment has been struck down by the Supreme Court’s order dated 25th September, 2014 in the Madras Bar Association Vs Union of India.
5. Subs. by Act 18 of 1987, s. 5, for ―Goa, Daman and Diu‖ (w.e.f. 30-5-1987).
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CHAPTER XVI OFFENCES AND PROSECUTIONS