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[Cites 0, Cited by 21] [Section 129A] [Entire Act]

Union of India - Subsection

Section 129A(5) in The Customs Act, 1962

(5)The Appellate Tribunal may admit an appeal or permit the filing of a memorandum of cross-objections after the expiry of the relevant period referred to in sub-section (3) or sub-section (4), if it is satisfied that there was sufficient cause for not presenting it within that period.[ Inserted by Act 18 of 2005, Section 70 (w.e.f. 13-5-2005).]
Substituted by Act 23 of 2004, Section 69, for sub-Section (6) (w.e.f. 1-11-2004). Prior to its substitution, sub-Section (6) read as under:-" (6) An appeal to the Appellate Tribunal shall be in such form and shall be verified in such manner as may be specified by rules made in this behalf and shall, in the case of an appeal made on or after the 1st day of June, 1993, irrespective of the date of demand of duty and interest or of levy of penalty in relation to which the appeal is made, be accompanied by a fee of,(a) where the amount of duty and interest demanded and penalty levied by any officer of customs in the case to which the appeal relates is one lakh rupees or less, two hundred rupees;(b) where the amount of duty and interest demanded and penalty levied by any officer of customs in the case to which the appeal relates is more than one lakh rupees, one thousand rupees:Provided that no such fee shall be payable in the case of an appeal referred to in sub-Section (2) or a memorandum of cross-objections referred to in sub-Section (4)."