Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 33] [Entire Act] Union of India - Section Section 91 in Finance (No. 2) Act, 2014 91. Amendment of section 131BA. - 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.
