Lawgist131CDefinitions
In this Chapter--
(a) "appointed day" means the date of coming into force of the amendments to this Act specified in Part I of the Fifth Schedule to the Finance (No. 2) Act, 1980 (44 of 1980);
1[(b) High Court" means,--
(i) in relation to any State, the High Court for that State;
(ii) in relation to a Union territory to which the jurisdiction of the High Court of a State has been extended by law, that High Court;
(iii) in relation to the Union territories of Dadra and Nagar Haveli and 2[Daman and Diu], the High Court at Bombay;
(iv) in relation to any other Union territory, the highest court of civil appeal for that territory other than the Supreme Court of India;]
(c) "President" means the President of the Appellate Tribunal.
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1. Clause (b) shall be omitted by Act 49 of 2005, s. 30 and the Schedule (28-12-2005). This amendment has been struck down by the Supreme Court's order dated 25th September, 2014 in the Madras Bar Association Vs Union of India.
2. Subs. by Act 18 of 1987, s. 5, for "Goa, Daman and Diu" (w.e.f. 30-5-1987).
- 128 Appeals to Commissioner (Appeals)
- 128A Procedure in appeal
- 129 Appellate Tribunal
- 129A Appeals to the Appellate Tribunal
- 129B Orders of Appellate Tribunal
- 129C Procedure of Appellate Tribunal
- 129D Powers of Committee of Principal Chief Commissioner of Customs or Chief Commissioner of Customs or Principal Commissioner of Customs or Commissioner of Customs to pass certain orders
- 129DA Powers of revision of Board or Collector of Customs in certain cases
- 129DD Revision by Central Government
- 129E Deposit of certain percentage of duty demanded or penalty imposed before filing appeal
- 129EE Interest on delayed refund of amount deposited under section 129E
- 130 Appeal to High Court
- 130A Application to High Court
- 130B Power of High Court or Supreme Court to require statement to be amended
- 130C Case before High Court to be heard by not less than two judges
- 130D Decision of High Court or Supreme Court on the case stated
- 130E Appeal to Supreme Court
- 130F Hearing before Supreme Court
- 131 Sums due to be paid notwithstanding reference, etc
- 131A Exclusion of time taken for copy
- 131B Transfer of certain pending proceedings and transitional provisions
- 131BA Appeal not to be filed in certain cases
- 131C Definitions
