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[Cites 0, Cited by 2] [Section 128A] [Entire Act]

Union of India - Subsection

Section 128A(1) in The Customs Act, 1962

(1)The [Commissioner (Appeals)] [ Substituted by Act 22 of 1995, Section 50, for " Collector (Appeals)" (w.e.f. 26-5-1995). ] shall give an opportunity to the appellant to be heard if he so desires.