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Union of India - Section

Section 12 in THE TRIBUNALS REFORMS ACT, 2021

12. AMENDMENTS TO THE CUSTOMSACT, 1962

In the CustomsAct, 1962,—
(a)in section 28E, clauses (ba), (f) and (g) shall be omitted;
(b)in section 28EA, the proviso shall be omitted;
(c)in section 28F, sub-section (1) 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, shall be governed by the provisions of the section 184 of thatAct", the words and figures "the Tribunal ReformsAct, 2021, shall be governed by the provisions of Chapter II of the said Act" shall be substituted.