Section 27(1) in The Customs And Excise Revenues Appellate Tribunal Act, 1986
(1)Every suit, appeal or other proceeding pending before any court or other authority or the Customs, Excise and Gold (Control) Appellate Tribunal, immediately before the appointed day, being a suit, appeal or other proceeding which would have been within the jurisdiction of the Appellate Tribunal, if it had arisen after such day, shall stand transferred on that day to the Appellate Tribunal:Provided that nothing in this sub-section shall apply to any appeal pending as aforesaid before a High Court.
