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[Cites 0, Cited by 3] [Section 131B] [Entire Act]

Union of India - Subsection

Section 131B(1) in The Customs Act, 1962

(1)Every appeal which is pending immediately before the appointed day before the Board under section 128, as it stood immediately before that day, and any matter arising out of or connected with such appeal and which is so pending shall stand transferred on that day to the Appellate Tribunal and the Appellate Tribunal may proceed with such appeal or matter from the stage at which it was on that day:Provided that the appellant may demand that before proceeding further with that appeal or matter, he may be re-heard.