Section 12: Amendment of Act 52 of 1962.

The Tribunals Reforms Act, 2021Central Act · Act 33 of 2021

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;

(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 (7 of 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.

Where this provision sits

Act	The Tribunals Reforms Act, 2021
Section	12
Marginal note	Amendment of Act 52 of 1962.
Jurisdiction	Central
Status	In force as published by the source

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